Kerala High Court
A.Mohammed Salim vs The State Tax Officer on 10 February, 2021
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.M.BADAR
WEDNESDAY, THE 10TH DAY OF FEBRUARY 2021 / 21ST MAGHA,1942
WP(C).No.23431 OF 2019(D)
PETITIONER:
A.MOHAMMED SALIM
AGED 50 YEARS
HILL PRODUCE MERCHANT, A.S.A.BAZAR, KUMILY - 685509
(PROPRIETORY BUSINESS) - 9020223855
BY ADVS.
SRI.AJI V.DEV
SMT.O.A.NURIYA
SRI.ALAN PRIYADARSHI DEV
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GOODS AND SERVICE TAX DEPARTMENT, VANDIPERIYAR
AT KUMILY - 685 509.
2 THE COMMISSIONER OF STATE TAXES
TAX TOWER, KILLIPPALAM, KARAMANA P. O.,
THIRUVANANTHAPURAM - 695002.
3 THE STATE OF KERALA
REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT,
THIRUVANANTHAPURAM - 695002.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
10.02.2021, ALONG WITH WP(C).23428/2019(C), THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WP(C).23431/2019, WP(C).23428/2019
2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.M.BADAR
WEDNESDAY, THE 10TH DAY OF FEBRUARY 2021 / 21ST MAGHA,1942
WP(C).No.23428 OF 2019(C)
PETITIONER:
AKKARAYIL SPICES AGENCIES,
HILL PRODUCE MERCHANT, A.S.A BAZAR, KUMILY 685 509,
PROPRIETOR BUSINESS , 94951258 46.
BY ADVS.
SRI.AJI V.DEV
SMT.O.A.NURIYA
SRI.ALAN PRIYADARSHI DEV
RESPONDENTS:
1 THE STATE TAX OFFICER,
STATE GOODS AND SERVICE TAX DEPARTMENT,
VANDIPERIYAR AT KUMILY 685 509.
2 THE COMMISSIONER OF STATE TAXES,
TAX TOWER, KILLIPPALAM, KARAMAN P.O.,
THIRUVANANTHAPURAM 695 002.
3 THE STATE OF KERALA
REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT,
THIRUVANANTHAPURAM 695 002.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
10.02.2021, ALONG WITH WP(C).23431/2019(D), THE COURT ON THE
SAME DAY DELIVERED THE FOLLOWING:
WP(C).23431/2019, WP(C).23428/2019
3
JUDGMENT
[ WP(C).23431/2019, WP(C).23428/2019 ]
Dated this the 10th day of February 2021
Learned counsel for the petitioner seeks permission to
withdraw these petitions.
These petitions are accordingly dismissed as withdrawn.
Sd/-
A.M.BADAR
Nsd
//true copy//
JUDGE
PA to Judge
WP(C).23431/2019, WP(C).23428/2019
APPENDIX OF WP(C) 23431/2019
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 A TRUE COPY OF THE REGISTRATION CERTIFICATE
ISSUED TO THE PETITIONER UNDER THE CGST AND
SGST ACTS
EXHIBIT P2 A TRUE COPY OF THE MONTHLY RETURN FILED FOR
JUNE/2017 UNDER THE KVAT ACT.
EXHIBIT P3 A TRUE COPY OF THE CIRCULAR NO.21/2018
DATED 17.09.2018 ISSUED BY THE PRINCIPAL
SECRETARY AND COMMISSIONER, STATE GOODS AND
SERVICE TAX DEPARTMENT.
EXHIBIT P4 A TRUE COPY OF THE APPLICATION FILED IN
FORM NO.21 CC ON 08.03.2018.
EXHIBIT P5 A TRUE COPY OF THE AUDITED STATEMENT OF
ACCOUNTS FILED IN FORM NOS.13 AND 13A FOR
THE WHOLE YEAR OF 2017-18.
EXHIBIT P6 A TRUE COPY OF THE CIRCULAR NO.10 DATED
22.06.2017 ISSUED BY THE COMMISSIONER,
STATE TAXES DEPARTMENT.
EXHIBIT P7 A TRUE COPY OF THE FORM - GST 3B FILED BY
THE PETITIONER.
EXHIBIT P8 A TRUE COPY OF THE GST DRC -03 FILED DATED
27.08.2019.
EXHIBIT P9 A TRUE COPY OF THE LETTER DATED 14.03.2018
REJECTING THE CLAIM OF REFUND.
WP(C).23431/2019, WP(C).23428/2019
APPENDIX OF WP(C) 23428/2019
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 A TRUE COPY OF THE REGISTRATION CERTIFICATE
ISSUED TO THE PETITIONER UNDER THE CGST AND
SGST ACTS.
EXHIBIT P2 A TRUE COPY OF THE MONTHLY RETURN FILED FOR
JUNE /2017 UNDER THE KVAT ACT.
EXHIBIT P3 A TRUE COPY OF THE CIRCULAR NO. 21/2018
DATED 17.9.2018 ISSUED BY THE PRINCIPAL
SECRETARY AND COMMISSIONER, STATE GOODS AND
SERVICE TAX DEPARTMENT.
EXHIBIT P4 A TRUE COPY OF THE APPLICATION FILED IN
FORM NO. 21 CC ON 8.2.2018.
EXHIBIT P5 A TRUE COPY OF THE AUDITED STATEMENT OF
ACCOUNTS FILED IN FORM NOS. 13 AND 13A FOR
THE WHOLE YEAR 2017-18.
EXHIBIT P6 A TRUE COPY OF THE CIRCULAR NO. 10 DATED
22.7.2017 ISSUED BY THE COMMISSIONER, STATE
TAXES DEPARTMENT.
EXHIBIT P7 A TRUE COPY OF THE FORM GST 3 B FILED BY
THE PETITIONER.
EXHIBIT P8 A TRUE COPY OF THE GST DRC- 03 FILED DATED
26.8.2019.
EXHIBIT P9 A TRUE COPY OF THE LETTER DATED 14.3.2018
REJECTING THE CLAIM OF REFUND.
