M/S Stains Trading Company vs. State Of Kerala

OT.Rev/67/2020HC KeralaGSTCNR KLHC01019163202028 September 2020Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI3 pages

AI SummaryWithdrawn

Facts

The revision petitioner, M/s Stains Trading Company, represented by its proprietor P.D. Antony, filed a revision petition before the High Court of Kerala. The petition was against an order passed by the Kerala VAT Appellate Tribunal in TAVAT No. 328/2019 dated 16-01-2020. The State of Kerala, represented by the Deputy Commissioner (Law), Commercial Taxes, was the respondent. The revision petitioner sought permission to withdraw the revision petition. The reason for withdrawal was to avail the benefit of an Amnesty Scheme, without prejudice to their rights.

Held

The Court granted the permission sought by the revision petitioner to withdraw the revision petition. The Court held that the revision petition is dismissed as withdrawn. The reasoning for this decision is based on the petitioner's explicit request to withdraw the petition to pursue the benefits of an Amnesty Scheme. The Court's decision is operative, allowing the withdrawal. No specific issues regarding GST provisions or substantive tax law were decided, as the matter was disposed of on a procedural request for withdrawal.

Key Issues

1. Whether the revision petitioner is entitled to withdraw the revision petition filed before the High Court? (Question of procedure) Contentions: Petitioner/Appellant: The petitioner argued that they wish to withdraw the revision petition to avail the benefit of an Amnesty Scheme. They sought permission to withdraw without prejudice to their right to avail this benefit. Respondent/State: The judgment does not record any specific arguments from the respondent State of Kerala regarding the withdrawal of the revision petition.

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Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE T.R.RAVI MONDAY, THE 28TH DAY OF SEPTEMBER 2020 / 6TH ASWINA, 1942 OT.Rev.No.67 OF 2020 AGAINST THE ORDER/JUDGMENT IN TAVAT 328/2019 DATED 16-01-2020 OF KERALA VAT APPELLATE TRIBUNAL, ERNAKULAM REVISION PETITIONER/S: M/S STAINS TRADING COMPANY, JEWS STREET, ERNAKULAM, REPRESENTED BY ITS PROPRIETOR. P.D ANTONY. BY ADVS. SRI.N.MURALEEDHARAN NAIR SRI.ANTONY JONES RESPONDENT/S: STATE OF KERALA, REPRESENTED BY DEPUTY COMMISSIONER (LAW), COMMERCIAL TAXES, 9TH FLOOR, REVENUE TOWER, ERNAKULAM-682 011. SRI.MOHAMMED RAFIQ, SENIOR GOVERNMENT PLEADER THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY HEARD ON 28.09.2020, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: OT.Rev.No.67 OF 2020 2

Dated this the 28th day of September 2020 K.VINOD CHANDRAN,J The revision petitioner has filed this application, seeking permission to withdraw the revision without prejudice to the revision petitioner's right to avail the benefit of Amnesty Scheme.

Permission sought for is granted and the revision petition is dismissed as withdrawn. K.VINOD CHANDRAN

The judgment continues below.

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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.