Nirmal Paul vs. State Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 6TH DAY OF JANUARY 2023 / 16TH POUSHA, 1944 WP(C) NO. 25585 OF 2018 PETITIONER: 1 NIRMAL PAUL AGED 30 YEARS PROPRIETOR,VATTAKUZHY COLUR DROPS, DOOR NO.VII/91,VALLACHIRA,PERINCHERY.P.O,THRISSUR-680306. BY ADV SRI.TOMSON T.EMMANUEL RESPONDENTS: 1 STATE TAX OFFICER FORMERLY:COMMERCIAL TAX OFFICER,STATE GOODS AND SERVICES TAX DEPARTMENT,2ND CIRCLE,PUTHOLE,THRISSUR-680004. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,TAX TOWER,KARAMANA.P.O,THIRUVANANTHAPURAM-695022. 3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT,TAXES DEPARTMENT,SECRETARIAT,THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,GOVERNMENT OF INDIA,NEW DELHI-110001. 5 UNION OF INDIA MINISTRY OF LAW AND JUSTICE(LEGISLATIVE DEPARTMENT),GOVERNMENT OF INDIA,NEW DELHI-110001,REPRESENTED BY SECRETARY TO THE GOVERNMENT OF INDIA. 6 ASSISTANT COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,PUTHOLE,THRISSUR- 680004. BY ADV. THUSHARA JAMES, SR. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WPC No.25585 of 2018 2 JUDGMENT Dated this the 06th day of January, 2023 When the matter is taken up for consideration today, the learned counsel for the petitioner seeks permission to withdraw the writ petition. The writ petition is accordingly dismissed as withdrawn. GOPINATH P. JUDGE SKP/06-01

WPC No.25585 of 2018 3 APPENDIX OF WP(C) 25585/2018 PETITIONER’S EXHIBITS: EXHIBIT P1 COPY OF AUDIT REPORT DATED 30.11.2015 SUBMITTED BEFORE 1ST RESPONDENT FOR 2014-15. EXHIBIT P1(A) COPY OF AUDITED FINANCIAL STATEMENT FOR 2014-15 SUBMITTED BEFORE THE 1ST RESPONDENT,ALONG WITH EXT.P1 EXHIBIT P2 COPY OF AMENDMENT APPLICATION DATED 24.05.2017 SUBMITTED BY PETITIONER,BEFORE 1ST RESPONDENT FOR CLOSURE OF BUSINESS EXHIBIT P3 COPY OF ORDER DATED 30.05.2018,COMPLETED U/S.25(1)OF THE KVAT ACT 2003 FOR THE YEAR 2014-15 SERVED TO THE PETITIONER ON 26.07.2018,BY 1ST RESPONDENT,WITHOUT PROPER TERRITORIAL JURI ICTION EXHIBIT P4 COPY OF EXTRAORDINARY GAZETTE OF INDIA DATED 08.09.2016 PUBLISHED BY 5TH RESPONDENT FOR 101TH AMENDMENT ACT 2016 MADE IN CONSTITUTION OF INDIA. EXHIBIT P5 COPY OF INTERIM ORDER DATED 04.04.2018 PASSED BY THIS HON'BLE COURT IN WRIT PETITION(C)NO.11335 OF 2018,IN STAYING FURTHER STEPS,ON THE FOOTING OF NOT HAVING LEGISLATIVE COMPLIANCE,AS ON THE DATE OF COMPLETION OF PROCEEDINGS UNDER KVAT ACT 2003. RESPONDENTS' EXHIBITS:NILP.A. TO JUDGE