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Vinayaka Handlooms vs. The State Tax Officer-I

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WP(C)/13068/2020HC KeralaGSTCNR KLHC01033244202001 July 2020Bench: HONOURABLE MR. JUSTICE AMIT RAWAL3 pages
For Respondent: DR THUSHARA JAMES GP

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Cause title — parties, addresses and appearances
WPC.No.12015/20 ..1.. IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 01ST DAY OF JULY 2020 / 10TH ASHADHA, 1942 WP(C).No.13068 OF 2020(G) PETITIONER/S: VINAYAKA HANDLOOMS SUMATHI BUILDINGS, NEAR G.L.P.SCHOOL, KUTHAMPULLY, THRISSUR DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, SRI.N.SANTHOSH BY ADV. SRI.N.MURALEEDHARAN NAIR RESPONDENT/S: 1 THE STATE TAX OFFICER-I STATE GOODS AND SERVICES TAX DEPARTMENT, WADAKKANCHERY-680 582 2 THE DEPUTY COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT,POOTHOLE, THRISSUR-680 004 3 THE ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT,POOTHOLE, THRISSUR-680 004 OTHER PRESENT: DR THUSHARA JAMES GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.07.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC.No.12015/20 ..2.. AMIT RAWAL, J. ----------------------- W.P.(C).No. 13068 of 2020 ------------------------------------------------- Dated this the 1st day of July, 2020

JUDGMENT Learned counsel appearing for the petitioner submits that during the pendency of the writ petition, Ext.P2 pending appeal preferred against the assessment order dated 10.01.2020 has been decided. So the purpose of seeking mandamus for early disposal and stay of demand would not survive. In view of what has been noticed above, this writ petition has become infructuous. The petitioner is at liberty to challenge the order in accordance with law. AMIT RAWAL, JUDGE Dxy

WP(C).No.13068 OF 2020(G) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT UNDER THE KVAT ACT FOR THE YEAR 2015-16 DATED 10.01.2020 EXHIBIT P2OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 07.02.2020 EXHIBIT P3OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 07.02.2020 EXHIBIT P4OF THE EARLY HEARING PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 07.02.2020 EXHIBIT P5OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT DATED 10.01.2020

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.