Cochin Sanitary Stores vs. Assistant Commissioner
Facts
The petitioner, Cochin Sanitary Stores, represented by its partner, filed a writ petition before the High Court of Kerala. The petitioner submitted that the matter had become infructuous. This was because the petitioner had already settled the amount covered by Ext.P3 order under the Amnesty Scheme introduced by the Government of Kerala. The respondents were the Assistant Commissioner, Special Circle, SGST Department, Mattancherry, the Assistant Commissioner of State Tax, SGST Department, Mattancherry, and the Secretary to Government, SGST Department.
Held
The Court recorded the submission made by the learned counsel for the petitioner that the matter had become infructuous. This was based on the petitioner having already settled the amount covered by Ext.P3 order under the Amnesty Scheme introduced by the Government of Kerala. Consequently, the Court found no necessity to proceed with the writ petition. The reasoning is solely based on the petitioner's assertion of settlement and the consequent infructuousness of the case. No other substantive legal issues were adjudicated upon.
Key Issues
1. Whether the writ petition has become infructuous due to the settlement of the disputed amount under the Amnesty Scheme? Petitioner's Argument: The petitioner argued that the writ petition had become infructuous because they had already settled the amount covered by Ext.P3 order under the Amnesty Scheme introduced by the Government of Kerala. Revenue's Argument: The judgment does not record any specific argument from the revenue or state respondents regarding the infructuous nature of the petition. However, their presence as respondents indicates their involvement in the matter that led to the writ petition.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN FRIDAY, THE 29TH DAY OF JULY 2022 / 7TH SRAVANA, 1944 WP(C) NO. 35298 OF 2019 PETITIONER/S: COCHIN SANITARY STORES, T.D.ROAD, ERNAKULAM, KOCHI-682031, REPRESENTED BY PARTNER SRI.K.J.SUDHAKARA KAMMATH. BY ADVS. VIJAYAN. K.U. SRI.K.V.VIMAL RESPONDENT/S: 1 ASSISTANT COMMISSIONER, SPECIAL CIRCLE, STAT GOODS AND SERVICE TAX DEPARTMENT, MATTANCHERRY AT ALUVA, PIN-683101. 2 ASSISTANT COMMISSIONER OF STATE TAX, SGST DEPARTMENT, MATTANCHERRY, KOCHI-682002. 3 SECRETARY TO GOVERNMENT, SGST DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. OTHER PRESENT: SMT. M.M. JASMIN - GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) No.35298/2019 ..2.. JUDGMENT The learned counsel for the petitioner submits that the matter has become infructuous since the petitioner has already settled the amount covered as per Ext.P3 order under the Amnesty Scheme introduced by the Government of Kerala. Recording the above submission, the writ petition is closed as infructuous. SHOBA ANNAMMA EAPEN JUDGE bka/-
The judgment continues below.
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