Duroflex Limited vs. Assistant Commissioner (Assessment)
Facts
The petitioner, M/s. Duroflex Limited, represented by its Chairman, filed a writ petition before the High Court of Kerala. The respondents were the Assistant Commissioner (Assessment), Special Circle, SGST Department, Alleppey, and the Deputy Commissioner (Appeals), Commercial Taxes, Kollam. The writ petition was filed seeking certain reliefs, but the specific tax period(s) and the exact nature of the order or action under challenge, as well as the amount in dispute, are not detailed in the provided judgment excerpt. The procedural history leading to the writ petition is also not elaborated.
Held
The Court allowed the petitioner's request to withdraw the writ petition. The reasoning was based on the petitioner's submission that they wished to withdraw in light of the judgment of the division bench of the High Court in Writ Appeal No. 851/2019. The Court granted the permission sought by the petitioner. Consequently, the writ petition was dismissed as withdrawn. The operative direction was the dismissal of the writ petition as withdrawn. No specific issues regarding GST law were decided on merits, as the petition was withdrawn.
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 in light of a judgment delivered by a division bench of the same High Court in Writ Appeal No. 851/2019. The Court had to decide whether to allow this withdrawal. The petitioner argued for withdrawal based on the subsequent division bench judgment. The respondent's arguments, if any, are not recorded in the judgment.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
JUDGMENT The learned counsel for the Petitioner seeks permission to withdraw the writ petition in the light of the judgment of the division bench of this Court in writ appeal No.851/2019. Permission granted. Accordingly the writ petition is dismissed as withdrawn. A.MUHAMED MUSTAQUE JUDGE KAS
3 WP(C).No. 7971 of 2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 PHOTOSTAT COPY OF THE ASSESSMENT ORDER NO.32040231985/2013-2014 ISSUED BY THE ASSISTANT COMMISSIONER (ASSMT), ALAPPUZHA DATED 29.4.2017. EXHIBIT P2 PH
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.