Panopharm vs. The Deputy Commissioner Of State Tax - Kerala High Court, 07 January 2022

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 7TH DAY OF JANUARY 2022 / 17TH POUSHA, 1943 WP(C) NO. 26918 OF 2021 PETITIONER/S: PANOPHARM NARAYANEEDYAM, KOTTAPPURAM ROAD, TRISSUR-680004, REPRESENTED BY ITS MANAGER K.GOPALAKRISHNAN. BY ADVS. SANTHOSH P.ABRAHAM S.K.DEVI RESPONDENT/S: 1 THE DEPUTY COMMISSIONER OF STATE TAX (FORMERLY ASSISTANT COMMISSIONER (ASSESSMENT), KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, STATE TAX COMPLEX, POOTHOLE, THRISSUR-680003. 2 THE JOINT COMMISSIONER OF STATE TAX, KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, STATE TAX COMPLEX, POOTHOLE, THRISSUR-680003. 3 THE COMMISSIONER OF STATE TAX, KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695002. 4 THE DEPUTY COMMISSIONER OF STATE TAX, KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, STATE TAX COMPLEX, POOTHOLE, THRISSUR-680003. SMT.M.M.JASMIN (GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: BECHU KURIAN THOMAS, J. ======================= W.P.(C) No.26918 of 2021 ------------------------------------------------ Dated this the 7th day of January, 2022

JUDGMENT Today when the matter is taken up, learned Counsel for the petitioner sought permission to withdraw this writ petition. Permission granted. The writ petition is dismissed as withdrawn. BECHU KURIAN THOMAS

JUDGE jm/

APPENDIX OF WP(C) 26918/2021 PETITIONER EXHIBITS Exhibit P1OF THE ASSESSMENT ORDER NO.32080212415/2010-11 (MODIFIED) DATED 24.10.2018 ISSUED BY THE 1ST RESPONDENT. Exhibit P1(A)OF THE ASSESSMENT ORDER NO.32080212415/2011-12 (MODIFIED) DATED 24.10.2018 ISSUED BY THE 1ST RESPONDENT. Exhibit P1(B)OF THE ASSESSMENT ORDER NO.32080212415/2012-13 (MODIFIED) DATED 24.10.2018 ISSUED BY THE 1ST RESPONDENT. Exhibit P1(C)OF THE ASSESSMENT ORDER NO.32080212415/2013-14 (MODIFIED) DATED 24.10.2018 ISSUED BY THE 1ST RESPONDENT. Exhibit P2OF THE RECTIFICATION PETITION DATED 22.11.2018 FOR THE YEAR 2010-11 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. Exhibit P3OF THE ORDER NO.32080212415/2010-11 DATED 30.11.2018 ISSUED BY THE 1ST RESPONDENT. Exhibit P3(A)OF THE ORDER NO.32080212415/2011-12 DATED 30.11.2018 ISSUED BY THE 1ST RESPONDENT. Exhibit P3(B)OF THE ORDER NO.32080212415/2012-13 DATED 30.11.2018 ISSUED BY THE 1ST RESPONDENT. Exhibit P3(C)OF THE ORDER NO.32080212415/2013-14 DATED 30.11.2018 ISSUED BY THE 1ST RESPONDENT. Exhibit P4OF THE ORDER KVAT APPEAL NO.21/19 (2010-11) DATED 20.12.2019 ISSUED BY THE 1ST APPELLATE AUTHORITY. Exhibit P4(A)OF THE ORDER KVAT APPEAL NO.22/19 (2011-12) DATED 20.12.2019 ISSUED BY THE 1ST APPELLATE AUTHORITY. Exhibit P4(B)OF THE ORDER KVAT APPEAL NO.23/19 (2012-13) DATED 20.12.2019 ISSUED BY THE 1ST APPELLATE AUTHORITY. Exhibit P4(c)OF THE ORDER KVAT APPEAL NO.24/19 (2013-14) DATED 20.12.2019 ISSUED BY THE 1ST APPELLATE AUTHORITY. Exhibit P5OF THE ORDER NO.32080212415/2010-11 (MODIFIED) DATED 27.10.2020 ISSUED BY THE 1ST RESPONDENT. Exhibit P5(A)OF THE ORDER NO.32080212415/2011-12 (MODIFIED) DATED 24.10.2020 ISSUED BY THE 1ST RESPONDENT. Exhibit P5(B)OF THE ORDER NO.32080212415/2012-13 (MODIFIED) DATED 24.10.2020 ISSUED BY THE 1ST RESPONDENT. Exhibit P5(C)OF THE ORDER NO.32080212415/2013-14 (MODIFIED) DATED 24.10.2020 ISSUED BY THE 1ST RESPONDENT. Exhibit P6OF THE RECTIFICATION PETITION DATED 7.12.2020 FILED BY PETITIONER BEFORE THE 1ST RESPONDENT FOR THE YEAR 2010-11. Exhibit P6(A)OF THE RECTIFICATION PETITION DATED 7.12.2020 FILED BY PETITIONER BEFORE THE 1ST RESPONDENT FOR THE YEAR 2011-12. Exhibit P6(B)OF THE RECTIFICATION PETITION DATED 7.12.2020 FILED BY PETITIONER BEFORE THE 1ST RESPONDENT FOR THE YEAR 2012-13. Exhibit P6(C)OF THE RECTIFICATION PETITION DATED 7.12.2020 FILED BY PETITIONER BEFORE THE 1ST RESPONDENT FOR THE YEAR 2013-14. Exhibit P7OF THE NOTICE NO.32080212415/2010/11/12/RECTIFIED DATED 6.2.2021 ISSUED BY THE 1ST RESPONDENT. Exhibit P8OF REPLY DATED 22.2.2021 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE YEAR 2010-11. Exhibit P8(A)OF REPLY DATED 22.2.2021 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE YEAR 2011-12. Exhibit P8(B)OF REPLY DATED 22.2.2021 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE YEAR 2012-13. Exhibit P8(C)OF REPLY DATED 22.2.2021 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE YEAR 2013-14. Exhibit P9OF THE DEMAND NOTICE NO.A7-302/2021 DATED 23.1.2021 ISSUED BY THE 4TH RESPONDENT. Exhibit P9(A)OF THE DEMAND NOTICE NO.A7-307/2021 DATED 23.1.2021 ISSUED BY THE 4TH RESPONDENT. Exhibit P9(B)OF THE DEMAND NOTICE NO.A7-306/2021 DATED 23.1.2021 ISSUED BY THE 4TH RESPONDENT. Exhibit P9(C)OF THE DEMAND NOTICE NO.A7-305/2021 DATED 23.1.2021 ISSUED BY THE 4TH RESPONDENT. Exhibit P10OF NOTICE NO.32080212415/2010-11 DATED 3.11.2021 ISSUED BY THE 1ST RESPONDENT. Exhibit P10(A)OF NOTICE NO.32080212415/2011-12 DATED 3.11.2021 ISSUED BY THE 1ST RESPONDENT. Exhibit P10(B)OF NOTICE NO.32080212415/2012-13 DATED 3.11.2021 ISSUED BY THE 1ST RESPONDENT. Exhibit P10(C)OF NOTICE NO.32080212415/2013-14 DATED 3.11.2021 ISSUED BY THE 1ST RESPONDENT.