BharatTaxGST

K.P Cars Private LTD vs. State Of Kerala

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WP(C)/16776/2021HC KeralaGSTCNR KLHC01044194202124 August 2021Bench: HONOURABLE MR. JUSTICE A.M.BADAR3 pages
For Petitioner: JOLLY JOHN, LIZA MEGHAN CYRIAC

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR TUESDAY, THE 24TH DAY OF AUGUST 2021 / 2ND BHADRA, 1943 WP(C) NO. 16776 OF 2021 PETITIONER: K.P CARS PRIVATE LTD 228/1, AUDI KOCHI, VYTILLA, AROOR BY PASS ROAD, MARADU, ERNAKULAM - 682 304 REPRESENTED BY DIRECTOR MR.BHARAT K.PATEL, AGED 58 YEARS, S/O.SHRI.KANTIL PRANLAL PATEL, PIONEER TOWERS, SUIT NO.205-206, MARINE DRIVE, KOCHI - 682 031. BY ADVS. JOLLY JOHN LIZA MEGHAN CYRIAC RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM - 695 002. 2 OFFICE OF THE STATE TAX OFFICER SQUAD NO.V, INTELLIGENCE WING, STATE GOODS AND SERVICES TAX DEPARTMENT COMPLEX, THEVARA, COCHIN - 682 015. 3 OFFICE OF THE ASSISTANT COMMISSIONER CENTRAL TAX AND CENTRAL EXCISE, ERNAKULAM DIVISION, 4TH FLOOR, CENTRAL EXCISE BHAVAN, 17, KATHRIKADAVU, COCHIN -17. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.08.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 16776 OF 2021 2

JUDGMENT The learned counsel for the petitioner on instructions submits that with passage of time, the petition is rendered infructuous. Hence the petition is closed. A.M.BADAR JUDGE N WP(C) NO. 16776 OF 2021 3 APPENDIX OF WP(C) 16776/2021 PETITIONER EXHIBITS Exhibit P1OF THE GOVERNMENT ORDER 3804/2020/D2 DATED 07/07/2021 WHEREIN THE LOCAL SELF GOVERNMENT INSTITUTIONS IN ERNAKULAM DISTRICT WERE CATEGORIZED ON THE BASIS OF AVERAGE TEST POSITIVITY RATES (TPR).

Exhibit P2OF THE CATEGORIZATION OF LOCAL BODIES IN ERNAKULAM DISTRICT BASED ON TEST POSITIVITY RATE WHERE THE LOCATION OF PETITIONER 'MARADU' IS CATEGORIZED AS D.

Exhibit P3OF THE SEVEN DAYS ROLLING AVERAGE OF TEST POSITIVITY RATE WHERE THE LOCATION OF PETITIONER 'MARADU'[ IS SHOWN TO HAVE ABOVE 20 PERCENT TPR.

Exhibit P4OF THE FORM GSTR 3A NOTICE DATED 21/07/2021 ISSUED BY THE 3RD RESPONDENT CITING PETITIONER'S FAILURE TO FURNISH RETURNS FOR THE TAX PERIOD OF MAY 2021-22 OR FACT INTEREST AND/OR PENALTY PROCEEDINGS.

Exhibit P5OF THE JUDGMENT DATED 24/07/2020 IN WPC 14275/2020 ALLOWING SIMILAR PRAYERS BY THIS HONOURABLE COURT.

Exhibit P6OF THE JUDGMENT DATED 12/10/2020 IN WPC 21490/2020 ALLOWING SIMILAR PRAYERS BY THIS HONOURABLE COURT.

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.