M/S.Rise And Shine Contracting LLP vs. Assistant State Tax Officer
Facts
The petitioner, M/s. Rise and Shine Contracting LLP, filed a writ petition before the Kerala High Court challenging an order or action by the Assistant State Tax Officer and State Tax Officer, Squad No. 111, SGST Department, Kerala. The specific order or action under challenge is not detailed in the provided text, but it is referenced as Ext.P7. The tax period and the amount in dispute are not mentioned. The procedural history indicates that the writ petition was filed and came up for admission.
Held
The Court held that the petitioner did not press the writ prayer and instead sought liberty to pursue the statutory remedy available against Ext.P7. Consequently, the Court dismissed the writ petition as withdrawn, granting the petitioner the liberty to avail the statutory remedy. The Court's decision was based on the petitioner's own submission and request. No specific findings were made on the merits of the case or the validity of Ext.P7, as the petition was withdrawn. The ratio decidendi is that a party can withdraw a writ petition and seek to pursue alternative statutory remedies.
Key Issues
1. Whether the petitioner is entitled to press the writ prayer in light of the availability of a statutory remedy? The petitioner, through their counsel, did not press the writ prayer. They sought liberty to avail the statutory remedy available against Ext.P7. The respondent (State) did not present any arguments as the petitioner withdrew their prayer.
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 FRIDAY, THE 09TH DAY OF AUGUST 2019 / 18TH SRAVANA, 1941 WP(C).No.21661 OF 2019(G) PETITIONER/S: M/S.RISE AND SHINE CONTRACTING LLP VINAYAKA HBCS, MARAMMA BUS STAND, NAGARBHAVI, BANGLORE-560072, THROUGH ITS MANAGER, RAJAMANI RAMACHANDRAN. BY ADV. SRI.SYAM J SAM RESPONDENT/S: 1 ASSISTANT STATE TAX OFFICER, SQUAD NO.111, SGST DEPARTMENT, KERLA, ERNAKULAM-15, PH.NO.9447786374. 2 STATE TAX OFFICER, SQUAD NO.111, SGST DEPARTMENT, KERALA, ERNAKULAM-682011. SMT. NOORJAHAN FOR THE PETITIONER., GP. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.08.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-2- WP(C).No.21661 OF 2019(G) JUDGMENT Smt.Noorjahan, the learned counsel appearing for the petitioner, does not press the writ prayer and seeks liberty to avail the statutory remedy available against Ext.P7. The writ petition is dismissed as withdrawn by granting the liberty as prayed for. S.V.BHATTI JUDGE JS
The judgment continues below.
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