M/S.Malabar Distributors vs The State Tax Officer

Citation : 2022 Latest Caselaw 7371 Ker
Judgement Date : 23 June, 2022

Kerala High Court
M/S.Malabar Distributors vs The State Tax Officer on 23 June, 2022
             IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                 PRESENT
          THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN
     THURSDAY, THE 23RD DAY OF JUNE 2022 / 2ND ASHADHA, 1944
                      WP(C) NO. 15225 OF 2018
PETITIONER:

             M/S.MALABAR DISTRIBUTORS
             P.K.COMPLEX,NEAR SEVANA
             HOSPITAL,PATTAMBI,REPRESENTED BY ITS MANAGING
             PARTNER,P.K.HAMZA.

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



RESPONDENTS:

      1      THE STATE TAX OFFICER
             STATE TAX OFFICE,STATE GOODS AND SERVICE TAX
             DEPARTMENT,PATTAMBI,PALAKKAD(DIST)-679306.

      2      THE COMMISSIONER OF STATE TAXES
             TAX
             TOWER,KILLIPALAM,KARAMANA.P.O,THIRUVANANTHAPURAM-
             695002.

      3      SECRETARY
             TAXES DEPARTMENT,GOVERNMENT OF
             KERALA,SECRETARIAT,THIRUVANANTHAPURAM-695001.

      4      CENTRAL BOARD OF EXCISE CUSTOMS
             DEPARTMENT OF REVENUE,MINISTRY OF
             FINANCE,GOVERNMENT OF INDIA,NEW DELHI-110001.


OTHER PRESENT:

             SMT. RESMITHA R. CHANDRAN - GP




       THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON   23.06.2022,   THE   COURT    ON   THE   SAME   DAY   DELIVERED   THE
FOLLOWING:
 WP(C) NO.15225 OF 2018

                                          :-2-:

                                JUDGMENT

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. Hence, the writ petition is closed as infructuous.

Sd/-

SHOBA ANNAMMA EAPEN JUDGE MBS/