M/S.Tara Sanitary Wares vs. The Assistant Commissioner-Iii
Facts
The appellant, M/s. Tara Sanitary Wares, represented by its partner Jose Kuriakose, filed a writ appeal before the High Court of Kerala. This appeal was against a judgment dated January 25, 2019, passed in W.P.(C) No. 30606/2018. The respondents were the Assistant Commissioner-III, Special Circle, SGST Department, Thiruvananthapuram, the State of Kerala, and the Union of India. The specific order or action under challenge and the tax period(s) are not detailed in the provided text. The amount in dispute is also not stated.
Held
The Court allowed the appellant to withdraw the writ appeal. This decision was made in light of an order passed in I.A.No.1 of 2022. The Court granted the appellant liberty to file a statutory appeal before the Joint Commissioner (Appeals), Thiruvananthapuram. The appellant was given two weeks' time from the date of receipt of a copy of the judgment to file this statutory appeal. The Court's reasoning for allowing the withdrawal and granting liberty to file a statutory appeal is based on the interlocutory application filed by the appellant. The ratio decidendi is that a party can be permitted to withdraw a writ appeal to pursue a statutory remedy, especially when such a remedy is available and the Court deems it appropriate.
Key Issues
The primary issue before the Court was whether the appellant should be allowed to withdraw the writ appeal. The appellant sought permission to withdraw the appeal to file a statutory appeal before the Joint Commissioner (Appeals), Thiruvananthapuram. The Court had to decide whether to grant this permission and provide the appellant with the liberty to pursue the statutory remedy. The appellant's contention was that they wished to avail the statutory appeal mechanism. The respondents' arguments are not recorded in the provided text.
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.1128 OF 2019 AGAINST THE JUDGMENT DATED 25.01.2019 IN W.P.(C) NO.30606/2018 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 PARTNER JOSE KURIAKOSE. BY ADVS. S.ANIL KUMAR 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 HAVING COME UP FOR ADMISSION ON
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