M/S.Tara Sanitary Wares vs The Assistant Commissioner-Iii

Citation : 2022 Latest Caselaw 8966 Ker
Judgement Date : 7 July, 2022

Kerala High Court
M/S.Tara Sanitary Wares vs The Assistant Commissioner-Iii on 7 July, 2022
               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
                 THE HONOURABLE MR.JUSTICE S.V.BHATTI
                                   &
               THE HONOURABLE MR.JUSTICE BASANT BALAJI
        THURSDAY, THE 7TH DAY OF JULY 2022 / 16TH ASHADHA, 1944
                         W.A. NO.1021 OF 2019

AGAINST THE JUDGMENT DATED 31.01.2019 IN W.P.(C) NO.35659/2018 OF
HIGH COURT OF KERALA.
APPELLANT/PETITIONER:

            M/S. TARA SANITARY WARES,
            GOODWILL TOWERS, NEAR PLAMOODU BRIDGE, PATTOM,
            THIRUVANANTHAPURAM DISTRICT, PIN-695 004,
            REPRESENTED BY ITS MANAGING PARTNER JOSE KURIAKOSE.

            BY ADVS. S.ANIL KUMAR (TRIVANDRUM)
                     SRI.M.RAJAGOPAL


RESPONDENTS/RESPONDENTS:

    1       THE ASSISTANT COMMISSIONER-III,
            SPECIAL CIRCLE, SGST DEPARTMENT,
            THIRUVANANTHAPURAM, PIN-695 002.

    2       THE STATE OF KERALA,
            REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,
            TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,
            THIRUVANANTHAPURAM-695 001.

    3       UNION OF INDIA,
            REPRESENTED BY ITS SECRETARY,
            DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,
            ROOM NO.46, NORTH BLOCK, NEW DELHI-110 001.

  R1&R2     SRI. V.K. SHAMSUDHEEN, SENIOR GOVERNMENT PLEADER

            SRI. K.K. RAVINDRANATH, ADDL. ADVOCATE GENERAL
    R3
            SRI. R. PRASANTH KUMAR, CENTRAL GOVERNMENT COUNSEL

     THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 07.07.2022,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
                                       -2-
W.A. NO.1021 OF 2019




                                JUDGMENT

In the light of order in I.A.No.1 of 2022, the appellant is allowed to withdraw the writ appeal by granting liberty to file a statutory appeal before the Joint Commissioner (Appeals), Thiruvananthapuram. Two weeks' time is granted from the date of receipt of a copy of this judgment.

Sd/-

S.V.BHATTI JUDGE Sd/-

BASANT BALAJI JUDGE bpr