BharatTaxGST

K.P.Cars Private LTD. vs. State Of Kerala

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WA/1088/2021HC KeralaGSTCNR KLHC01027649202101 September 2021Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM3 pages

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Heard together (2 matters)

WA NO. 1088 OF 2021
WP(C) 28916/2020

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM WEDNESDAY, THE 1ST DAY OF SEPTEMBER 2021 / 10TH BHADRA, 1943 WA NO. 1088 OF 2021 AGAINST THE ORDER/JUDGMENT IN WP(C) 28916/2020 OF HIGH COURT OF KERALA, ERNAKULAM APPELLANT/PETITIONER: K.P.CARS PRIVATE LTD., HAVING REGISTERED ADDRESS AT SUIT NO.205, 2ND FLOOR, PIONEER TOWERS, SHANMUGHAM ROAD, ERNAKULAM-682 031, REPRESENTED THROUGH BHARATH K PATEL, DIRECTOR AND AUTHORIZED REPRESENTATIVE OF K.P.CARS PRIVATE LIMITED, AGED 54 YEARS, S/O.PATEL KANTILAL PRANLAL, RESIDING AT XXX/626B, KRISHNA NIVAS, WARRIAM ROAD, ERNAKULAM-682 011. BY ADV JOLLY JOHN RESPONDENT/RESPONDENT: 1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695 002. 2 THE STATE TAX OFFICER, QUAD NO.V, INTELLIGENCE WING, STATE GOODS AND SERVICES TAX DEPARTMENT COMPLEX, THEVARA, COCHIN-682 015. 3 THE ASSISTANT COMMISSIONER, CENTRAL TAX & CENTRAL EXCISE, ERNAKULAM DIVISION, TH FLOOR, CENTRAL EXCISE BHAVAN, 17, KATHRIKADAVU, COCHIN-17. SR GP SHAMSUDHEEN V.K. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 01.09.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.A NO.1088 OF 2021 -2-

J U D G M E N T S.V.Bhatti,J.

We have heard Adv.Jolly John and Senior Government Pleader Mr.Shamsudheen for considerable length of time.

2.

The Advocate for the appellant for the present does not press the writ appeal and seeks liberty of the court to work out the grievances, the appellant has, by filing a review petition before the learned Single Judge. He further submits that the appellant, if is successful in convincing the learned Single Judge, then there is no need for working out the remedy of intra-court appeal and alternatively, he requests the court to preserve the right to challenge the original order as well in due course.

W.A NO.1088 OF 2021 -3- The writ appeal is dismissed by granting the liberty as prayed for. No order as to costs. S.V.BHATTI JUDGE VIJU ABRAHAM JUDGE JS

Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.