M/S. Njavallil Latex PVT. LTD. vs. The Asst. Commissioner

Facts

The petitioner, M/s. Njavallil Latex Pvt. Ltd., represented by its Managing Director, Antony Kurian, filed a writ petition before the High Court of Kerala. The respondents were the Assistant Commissioner, VAT Special Circle (Produce), and the Commissioner of Commercial Taxes, SGST Department. The writ petition concerned matters related to the tax period of 2013-14, as indicated by the exhibits filed by the petitioner, which included a copy of a return and a notice for that year. The procedural history leading to the filing of the writ petition is not detailed, but it appears to be a challenge to an action or order by the revenue authorities. The amount in dispute is not specified.

Held

The High Court of Kerala, in its order dated July 22, 2020, decided to dismiss the writ petition. This decision was based on the filing of a 'not press memo' by the counsel for the petitioner. A 'not press memo' signifies that the party presenting it no longer wishes to pursue the case. Therefore, the Court found no reason to proceed with the adjudication of the merits of the writ petition. The reasoning is straightforward: when a petitioner formally indicates they do not wish to press their case, the court typically allows for its dismissal. The ratio decidendi is that a writ petition, once filed, can be dismissed upon the petitioner's explicit request not to proceed. The operative direction was the dismissal of the writ petition. No issues were expressly left undecided.

Key Issues

1. Whether the writ petition should be dismissed as not pressed, given the filing of a 'not press memo' by the petitioner's counsel. Petitioner's Arguments: The petitioner, through its counsel, has indicated that the writ petition is not pressed by filing a 'not press memo'. This implies a voluntary withdrawal or abandonment of the case by the petitioner. Revenue's Arguments: The judgment does not record any specific arguments from the revenue respondents. However, their implicit position would be to accept the dismissal of the writ petition if the petitioner formally withdraws it.