M/S Sunil Steels vs. The State Tax Officer
Held
The Court permitted the petitioner to withdraw the writ petition. The petitioner was granted liberty to challenge the order in accordance with law and to file an appeal, with a request for condonation of the period spent in the writ petition.
Facts
The petitioner filed a writ petition before the High Court. The petitioner's counsel realized the case was not covered by a relevant precedent.
Key Issues
Whether the writ petition was maintainable in light of the established legal precedent and the petitioner's subsequent realization.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, THE 15TH DAY OF DECEMBER 2020 / 24TH AGRAHAYANA, 1942 WP(C).No.19932 OF 2020(N) PETITIONER: M/S SUNIL STEELS MELAMPARAMBIL, PODIYADI, THIRUVALLA, PIN-689110, REPRESENTED BY ITS MANAGING DIRECTOR MR.SUNIL GEORGE OMMEN. BY ADVS. SRI.ANIL D. NAIR SRI.R.SREEJITH SMT.TELMA RAJU RESPONDENT: THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, PATHANAMTHITTA, PIN-699645. SR GP SRI C K GOVIND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 15.12.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.19932 OF 2020(N) 2 JUDGMENT Dated this the 15th day of December 2020 Learned counsel for the petitioner after realising that the case would not be covered in view of ratio decidendi culled out in the judgment in Baiju A.A & Others v. State tax officer [2020 (1) KHC 39] seeks the liberty of this Court for withdrawal of this writ petition with liberty to challenge Ext.P5 order in accordance with law with a further prayer of filing the appeal by condoning the period spent in the writ petition. This writ petition is permitted to be withdrawn with the liberty aforementio
The judgment continues below.
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