M/S.Tara Sanitary Wares vs. The Assistant Commissioner-Iii
Facts
The appellant, M/s. Tara Sanitary Wares, represented by its Managing Partner, filed a writ appeal before the High Court of Kerala. This appeal was against a judgment previously passed by the High Court in a writ petition. The respondents were the Assistant Commissioner-III, Special Circle, SGST Department, Thiruvananthapuram, the State of Kerala, and the Union of India. The specific tax period and the amount in dispute are not detailed in the provided judgment excerpt. The procedural history leading to this writ appeal is that it was filed challenging a prior High Court judgment.
Held
The High Court allowed the appellant to withdraw the writ appeal. The Court granted the appellant liberty to file a statutory appeal before the Joint Commissioner (Appeals), Thiruvananthapuram. The Court provided the appellant with two weeks' time from the date of receipt of a copy of the judgment to file the statutory appeal. The reasoning behind this decision is not elaborated upon in the provided excerpt, but it indicates a procedural concession to the appellant to pursue a more appropriate legal recourse. The specific findings on any substantive legal issues or the ratio decidendi for future cases are not discernible from this brief order. No issues were expressly left undecided.
Key Issues
The primary issue before the High Court was whether the appellant should be allowed to withdraw the writ appeal. The appellant sought permission to withdraw the appeal to pursue a statutory remedy. The appellant's contention was that they wished to file a statutory appeal before the Joint Commissioner (Appeals), Thiruvananthapuram, and therefore, sought liberty to withdraw the present writ appeal. The revenue or state's arguments are not recorded in the provided judgment excerpt. The question of law, if any, that the court had to decide was whether to grant permission for withdrawal and allow the appellant to pursue the statutory appeal, considering the stage of the proceedings.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI THUR AY, THE 7TH DAY OF JULY 2022 / 16TH ASHADHA, 1944 W.A. NO.1021 OF 2019 AGAINST THE JUDGMENT DATED 31.01.2019 IN W.P.(C) NO.35659/2018 OF HIGH COURT OF KERALA. APPELLANT/PETITIONER: M/S. TARA SANITARY WARES, GOODWILL TOWERS, NEAR PLAMOODU BRIDGE, PATTOM, THIRUVANANTHAPURAM DISTRICT, PIN-695 004, REPRESENTED BY ITS MANAGING PARTNER JOSE KURIAKOSE. BY ADVS. S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS/RESPONDENTS: 1 THE ASSISTANT COMMISSIONER-III, SPECIAL CIRCLE, SGST DEPARTMENT, THIRUVANANTHAPURAM, PIN-695 002. 2 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. 3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110 001. R1&R2 SRI. V.K. SHAMSUDHEEN, SENIOR GOVERNMENT PLEADER R3 SRI. K.K. RAVINDRANATH, ADDL. ADVOCATE GENERAL SRI. R. PRASANTH KUMAR, CENTRAL GOVERNMENT COUNSEL THIS WRIT APPEAL HAVI
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