S. Ajithkumar vs. The Deputy Commssioner (Assessment)
Facts
The petitioner, S. Ajithkumar, filed a writ petition before the High Court of Kerala. The respondents included the Deputy Commissioner (Assessment), SGST Department, Kottarakkara, and various revenue authorities. The specific tax period and the exact nature of the order or action under challenge, as well as the amount in dispute, are not explicitly recorded in the provided judgment. The procedural history leading to the filing of the writ petition is also not detailed.
Held
The Court held that the writ petition could be withdrawn. The reasoning was based solely on the submission made by the petitioner's counsel that the petitioner wished to withdraw the petition. No substantive legal issues concerning GST were addressed or decided. The operative direction was to dispose of the petition as withdrawn.
Key Issues
The Court had to decide whether to allow the petitioner's request to withdraw the writ petition. The petitioner's counsel, on instructions, submitted that the petitioner wished to withdraw the instant petition. The revenue or State's arguments are not recorded as the matter was disposed of based on the petitioner's submission.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR THUR AY, THE 21ST DAY OF JANUARY 2021 / 1ST MAGHA, 1942 WP(C).No.25057 OF 2020(F) PETITIONER: S. AJITHKUMAR AGED 49 YEARS S/O. SUGATHAN, PUTHENVILA HOUSE, KATTADY P.O, KOTTARAKKARA TALUK, KOLLAM DISTRICT BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE DEPUTY COMMSSIONER (ASSESSMENT) SGST DEPARTMENT, KOTTARAKKARA 691 506 2 THE TAHSILDAR, REVENUE RECOVERY, TALUK OFFICE, KOTTARAKKARA 691 506 3 THE VILLAGE OFFICER, KOTTARAKKARA VILLAGE, KOTTARAKKARA 691 506 4 THE VILLAGE OFFICER, KAREEPRA VILLAGE, KOTTARAKKARA 691 509 5 THE DISTRICT COLLECTOR, COLLECTORATE, KOLLAM 691 013 GP- SMT. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.25057 OF 2020(F) 2 JUDGMENT Dated this the 21st day of January 2021 Learned counsel for the petitioner on instructions submits that the petitioner wants to withdraw the instant petition. The petition is accordingly disposed of as withdrawn. A.M.BADAR N //// PA to Judge JUDGE
WP(C).No.25057 OF 2020(F) 3 APPENDIX PETITIONER'S/S E
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