K.T. Saidalavi. vs. The Joint Commissioner

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS THUR AY, THE 13TH DAY OF JULY 2023 / 22ND ASHADHA, 1945 WP(C) NO. 11600 OF 2023 PETITIONER: 1 K.T. SAIDALAVI., AGED 67 YEARS S/O. KUJIKOYA MASTER, KUNNATHODY HOUSE, ATTEERI, PUTHUR, KOTTAKKAL P.O., MALAPPURAM, PIN - 676503 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENTS: 1 THE JOINT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, MALAPPURAM, PIN - 676505 2 THE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, KOTTAKKAL, MALAPPURAM, PIN - 676503 3 THE DEPUTY TASHSILDAR (REVENUE RECOVERY), TALUK OFFICE, TIRURANGADI TALUK, TIRURANGADI, MALAPPURAM, PIN - 676306 4 THE DEPUTY TAHSILDAR (RR), TALUK OFFICE, TIRUR TALUK, TIRUR, MALAPPURAM, PIN - 676101 5 DISTRICT COLLECTOR, COLLECTORATE, CONFERENCE HALL, COLLECTORATE ROAD,UP HILL, MALAPPURAM, PIN - 676505 6 THE DEPUTY COLLECTOR (RR), COLLECTORATE, CONFERENCE HALL, COLLECTORATE ROAD, UP HILL, MALAPPURAM, PIN - 676505 7 THE TAHSILDAR (RR), TALUK OFFICE, TIRURANGADI TALUK, TIRURANGADI,MALAPPURAM, PIN - 676306 8 THE DEPUTY COMMISSIONER (RR), STATE GOODS AND SERVICES TAX DEPARTMENT, MALAPPURAM, PIN - 676505 9 THE DEPUTY COMMISSIONER,

WPC No.11600 of 2023 2 STATE GOODS & SERVICES TAX DEPARTMENT, TIRUR, MALAPPURAM, PIN - 676101 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WPC No.11600 of 2023 3 C.S.DIAS, J. ------------------------- W.P.(C.) No.11600 of 2023 ------------------------- Dated this the 13th day of July, 2023 JUDGMENT When the writ petition is taken up for consideration, the learned Counsel appearing for the petitioner submits that the writ petition has become infructuous. The said submission is recorded. Resultantly, the writ petition is dismissed as infructuous. C. S. DIAS JUDGE SKP/13-07

WPC No.11600 of 2023 4 APPENDIX OF WP(C) 11600/2023 PETITIONER’S EXHIBITS: EXHIBIT P1 COPY OF FORM NO. 1 ISSUED BY THE 3RD RESPONDENT DTD. 20-10-2022 EXHIBIT P2 COPY OF FORM NO. 10 ISSUED BY THE 3RD RESPONDENT DTD. 21-10-2022 EXHIBIT P3 COPY OF FORM NO. 1 ISSUED BY THE 3RD RESPONDENT DTD. 17-11-2022 EXHIBIT P4 COPY OF FORM NO. 10 ISSUED BY THE 3RD RESPONDENT DTD. 18-11-2022 EXHIBIT P5 COPY OF FORM NO. 1 ISSUED BY THE 4TH RESPONDENT DTD. 26-12-2022 EXHIBIT P6 COPY OF FORM NO. 10 ISSUED BY THE 4TH RESPONDENT DTD. 28-12-2022 EXHIBIT P7 COPY OF FORM NO. 1 ISSUED BY THE 4TH RESPONDENT DTD. 26-12-2022 EXHIBIT P8 COPY OF FORM NO. 10 ISSUED BY THE 4TH RESPONDENT DTD. 28-12-2022 EXHIBIT P9 COPY OF FORM NO. 1 ISSUED BY THE 3RD RESPONDENT DTD. 19-01-2023 EXHIBIT P10 COPY OF FORM NO. 10 ISSUED BY THE 3RD RESPONDENT DTD. 19-01-2023 EXHIBIT P11 COPY OF FORM NO. 1 ISSUED BY THE 3RD RESPONDENT DTD. 19-01-2023 EXHIBIT P12 COPY OF FORM NO. 10 ISSUED BY THE 3RD RESPONDENT DTD. 19-01-2023 EXHIBIT P13 COPY OF FORM NO. 1 ISSUED BY THE 3RD RESPONDENT DTD. 19-01-2023 EXHIBIT P14 COPY OF FORM NO. 10 ISSUED BY THE 3RD RESPONDENT DTD. 19-01-2023 EXHIBIT P15 COPY OF VALUATION REPORT ISSUED BY A CHARTERED ENGINEER DTD. 25-02-2023 EXHIBIT P16 COPY OF VALUATION REPORT ISSUED BY A CHARTERED ENGINEER DTD. 25-02-2023 EXHIBIT P17 COPY OF VALUATION REPORT ISSUED BY AN APPROVED VALUER DTD. 25-02-2023 EXHIBIT P18 COPY OF VALUATION REPORT ISSUED BY AN APPROVED VALUER DTD. 25-02-2023 EXHIBIT P19 COPY OF APPLICATION FILED BY THE PETITIONER DTD. 16-03-2023 EXHIBIT P20 COPYOF ORDER IN WP (C) NO. 12808/21 DTD. 14-07- 2021 OF THIS HON'BLE COURT RESPONDENTS' EXHIBITS:NILP.A.TO JUDGE