Baiju A.A. vs. State Tax Officer - Kerala High Court, 06 March 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 06TH DAY OF MARCH 2019 / 15TH PHALGUNA, 1940 WP(C).No. 2579 of 2019 PETITIONER: BAIJU A.A., AGED 48 YEARS, PROPRIETOR, ARC TECH, VII/633F, WAZIM MANZIL, AIRPORT SEAPORT ROAD, FRIENDS VALLEY, THRIKKAKARA, KOCHI-682 021. BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768) RESPONDENTS: 1 STATE TAX OFFICER, WORKS CONTRACT, STATE GOODS AND SERVICES TAX DEPARTMENT, CLAS TOWERS, OLd RAILWAY STATION ROAD, ERNAKULAM, KOCHI-682 018. 2 DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX COMPLEX, THEVARA, ERNAKULAM, KOCHI-682 015. 3 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. BY GOVERNMENT PLEADER DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 WP(C).No. 2579 of 2019

JUDGMENT The learned counsel for the petitioner seeks permission to withdraw the writ petition with liberty to file afresh as the petitioner sought to challenge the constitutional validity of the very amendment. Permission granted. The writ petition is dismissed as withdrawn with liberty to file afresh. DAMA SESHADRI NAIDU SKA JUDGE

3 WP(C).No. 2579 of 2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ANNUAL RETURN FOR 2011-12 FILED BEFORE THE 1ST RESPONDENT EXHIBIT P2OF THE NOTICE DATED 16.5.2018 ISSUED BY THE 2ND RESPONDENT EXHIBIT P3OF THE REPLY DATED 6.6.2018 FILED BEFORE THE 2ND RESPONDENT EXHIBIT P4OF THE ASSESSMENT ORDER NO.32072073096/2011-12 DATED 8.11.2018 ISSUED BY THE 1ST RESPONDENT RESPONDENT'S/S EXHIBITS: NIL //// PA TO JUDGE