M/S Kaypee Metals And Alloys PVT. LTD vs. 1. The Deputy Commissioner -Ii (Assessment), Special Circle, Kollam, SGST Department

Facts

The petitioner, M/s Kaypee Metals and Alloys Pvt. Ltd., represented by its Managing Director, filed a writ petition before the High Court of Kerala. The respondents were the Deputy Commissioner-II (Assessment), SGST Department, Kollam, the Commissioner, Kerala State Goods and Service Tax Department, and the Deputy Commissioner of State Tax, Kollam. The writ petition was filed challenging an order or action by the revenue authorities. The specific tax period(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the filing of the writ petition is also not detailed. The matter came up for admission before the Court on March 7, 2024.

Held

The Court noted the submission made by the learned counsel for the petitioner. Based on this submission, the Court decided that the writ petition was not pressed. Consequently, the Court ordered the dismissal of the writ petition as not pressed. No specific findings on any substantive legal issues related to GST were made, as the petition was withdrawn by the petitioner. The operative direction was the dismissal of the writ petition.

Key Issues

1. Whether the writ petition, filed by M/s Kaypee Metals and Alloys Pvt. Ltd. against the Deputy Commissioner-II (Assessment), SGST Department, Kollam, and other revenue authorities, is to be pressed by the petitioner. Contentions: Petitioner: The learned counsel for the petitioner submitted that the writ petition is not pressed. Revenue/State: No arguments were recorded for the revenue or state respondents in the judgment.