Sri. Shahul Hameed A vs The State Tax Officer

Citation : 2022 Latest Caselaw 8360 Ker
Judgement Date : 1 July, 2022

Kerala High Court
Sri. Shahul Hameed A vs The State Tax Officer on 1 July, 2022
           IN THE HIGH COURT OF KERALA AT ERNAKULAM
                              PRESENT
        THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN
    FRIDAY, THE 1ST DAY OF JULY 2022 / 10TH ASHADHA, 1944
                     WP(C) NO. 22234 OF 2018
PETITIONER:

           SRI. SHAHUL HAMEED. A.,
           AGED 52 YEARS
           PROPRIETOR, M/S. S.S. TRADING, 4/54, BANGLE
           STREET,PUDUNAGARAM, CHITTUR, PALAKKAD

           BY ADVS.
           SRI.N.MURALEEDHARAN NAIR
           SMT.K.HYMAVATHY


RESPONDENTS:

    1      THE STATE TAX OFFICER
           STATE GOODS & SERVICE TAX DEPARTMENT,CHITTUR- 678
           104

    2      THE COMMISSIONER OF STATE TAXES,
           TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002

    3      THE STATE OF KERALA,
           REPRESENTED BY ITS SECRETARY TO TAXES,SECRETARIAT,
           THIRUVANANTHAPURAM- 695 002

    4      THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
           REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF
           REVENUE,NORTH BLOCK, NEW DELHI- 110 001.

    5      THE UNION OF INDIA,
           REPRESENTED BY ITS PRINCIPAL SECRETARY,MINISTRY OF
           FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW
           DELHI- 110 001.

    6      THE INSPECTING ASSISTANT COMMISSIONER
           DEPARTMENT OF COMMERCIAL TAXES,CHITTUR, PALAKKAD-
           678 104

           SMT. RESMITHA R. CHANDRAN - GP


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON

01.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO.22234 OF 2018

                                         :-2-:

                                JUDGMENT

The learned counsel for the petitioner submits that the matter has become infructuous since the petitioner has already settled the amount due in Ext.P1 as per the Amnesty Scheme introduced by the Government of Kerala.

Recording the above submission, the writ petition is closed as infructuous.

Sd/-

SHOBA ANNAMMA EAPEN JUDGE MBS/