Savex Technologies Pvt. Ltd vs The Assistant State Tax Officer
2021 Latest Caselaw 17683 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                  PRESENT
           THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
        FRIDAY, THE 27TH DAY OF AUGUST 2021 / 5TH BHADRA, 1943
                        WP(C) NO. 15796 OF 2021
PETITIONER :

            SAVEX TECHNOLOGIES PVT. LTD,
            39/4208 A & B PRAKASH BHAVAN,
            RAVIPURAM ROAD, ERNAKULAM,
            KOCHI - 682016,
            REPRESENTED BY BIJUKUMAR.V., MANAGER.

            BY ADVS.
            HARISANKAR V. MENON
            MEERA V.MENON



RESPONDENTS :

    1       THE ASSISTANT STATE TAX OFFICER,
            SQUAD NO.VII, STATE GOODS AND SERVICES TAX DEPARTMENT,
            ERNAKULAM - 682 015.

    2       THE COMMISSIONER OF STATE TAX,
            STATE GST DEPARTMENT, TAX TOWERS, KILLIPPALAM,
            KARAMANA, THIRUVANANTHAPURAM - 695 002.

            BY DR.THUSHARA JAMES, SENIOR GOVERNMENT PLEADER


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
27.08.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 15796 OF 2021
                                      2




                                JUDGMENT

The learned counsel for the petitioner submits that the

adjudication pursuant to the proceedings under Section 129 of the

CGST/ SGST Act has already been completed and that the writ petition

has become infructuous.

Accordingly this writ petition is dismissed as infructuous.

Sd/-

BECHU KURIAN THOMAS, JUDGE

RKM WP(C) NO. 15796 OF 2021

APPENDIX OF WP(C) 15796/2021

PETITIONER'S EXHIBITS :

EXHIBIT P1 COPY OF INVOICE NO.CO1SM2021115862 IS RAISED BY THE PETITIONER.

EXHIBIT P2 COPY OF E-WAY BILL NO. 541222786269 IS RAISED BY THE PETITIONER.

EXHIBIT P3 COPY OF ORDER IN FORM GST MOV 02 U/S. 129 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P3(A) COPY OF PHYSICAL VERIFICATION ORDER FORM GST MOV 04 U/S.129 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P3(B) COPY OF ORDER OF DETENTION UNDER SECTION 129(1) IN FORM GST MOV 06 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P3(C) COPY OF NOTICE OF DETENTION UNDER SECTION

129)3) IN FORM GST MOV 07 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P4 COPY OF RELEASE ORDER IN FORM GST MOV 05 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P5 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.

EXHIBIT P6 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.