P.T.Raju vs. State Tax Officer
Held
The Court granted the petitioner's request to withdraw the writ petition. The withdrawal was explicitly permitted to be without prejudice to the petitioner's right to approach the appellate authority against Ext.P3 assessment order. Consequently, the writ petition was dismissed as withdrawn, with the petitioner's right to pursue appellate remedies expressly reserved. No specific legal provisions were discussed in relation to the merits of the assessment order itself, as the matter was disposed of on the procedural request for withdrawal.
Facts
The petitioner, P.T. Raju, Managing Partner of M/s. Pukadiyil Traders, filed a writ petition before the High Court of Kerala. The petition challenged an assessment order, marked as Ext.P3, passed by the State Tax Officer, Second Circle, SGST Department, Kottayam. The respondents were the State Tax Officer, the State of Kerala, and the Union of India. The writ petition was filed seeking relief against the aforementioned assessment order.
Key Issues
The primary issue before the Court was whether to grant the petitioner's request to withdraw the writ petition. The petitioner sought permission to withdraw the writ petition without prejudice to their right to approach the appellate authority against the assessment order (Ext.P3). The Court needed to decide whether to grant this permission and what the implications of such withdrawal would be. The petitioner argued for withdrawal with liberty to pursue appellate remedies. The respondents' arguments are not recorded in the judgment.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 14TH DAY OF OCTOBER 2019 / 22ND ASWINA, 1941 WP(C).No.26109 OF 2019(K) PETITIONER: P.T.RAJU MANAGING PARTNER, M/S.PUKADIYIL TRADERS, PARUTHUMPARA, KUZHIMATTOM P.O., KOTTAYAM-686533. BY ADV. SRI.C.K.SREEJITH RESPONDENTS: 1 STATE TAX OFFICER SECOND CIRCLE, SGST DEPARTMENT, KOTTAYAM-686001. 2 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM- 695001. 3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK , NEW DELHI-110001. BY GOVERNMENT PLEADER SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.26109 OF 2019(K) 2 JUDGMENT The learned counsel for the petitioner seeks permission to withdraw the Writ Petition without prejudice to his right to approach the appellate authority against Ext.P3 assessment order. Permission is granted. The writ petition is dismissed as withdrawn without prejudice to the right of the petitioner reserved above. A.K
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.