Ouseph Devassy vs The State Tax Officer
2021 Latest Caselaw 4401 Ker

             IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                PRESENT

             THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE

                                   &

                 THE HONOURABLE MR. JUSTICE GOPINATH P.

     FRIDAY, THE 05TH DAY OF FEBRUARY 2021 / 16TH MAGHA,1942

                           WA.No.1967 OF 2019

 AGAINST THE JUDGMENT DATED 11.01.2019 IN WP(C) 24147/2018(P) OF
                      HIGH COURT OF KERALA

APPELLANT/PETITIONER:
             OUSEPH DEVASSY
             AGED 39 YEARS
             PROPRIETOR, M/S.ST.MARYS INDUSTRIES, PUNNAMPARAMBU
             ROAD, KARUMATHRA P.O., THRISSUR DISTRICT.

             BY ADVS.
             SRI.N.MURALEEDHARAN NAIR
             SRI.ANTONY JONES

RESPONDENTS/RESPONDENTS:

      1      THE STATE TAX OFFICER,STATE GOODS AND SERVICE TAX
             DEPARTMENT,
             WADAKKANCHERY, THRISSUR DISTRICT-680582.

      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 AND CUSTOMS,
             DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,
             GOVERNMENT OF INDIA, NEW DELHI-110001.

             R1-3 BY GOVERNMENT PLEADER

OTHER PRESENT:

             SRI. V. K. SHAMSUDHEEN -SR. G.P.-R1-R3
             SMT.PREETHA. S. NAIR- R4

THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 05.02.2021, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.A.No.1967/2019                         2




                                JUDGMENT

Dated this the 5th day of February 2021

Shaffique, J.

A memo has been filed seeking leave to withdraw the writ appeal with

liberty to approach this Court, if necessary, since the appellant intends to

settle the arrears under the Amnesty Scheme introduced by the State under

the KVAT Act. Leave granted as prayed for.

The writ appeal is dismissed as withdrawn.

Sd/-

A.M.SHAFFIQUE

JUDGE

Sd/-

GOPINATH P.

JUDGE

acd