U.S.Girish vs The State Tax Officer
2021 Latest Caselaw 10597 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                   PRESENT

                  THE HONOURABLE MR. JUSTICE A.M.BADAR

     MONDAY, THE 29TH DAY OF MARCH 2021 / 8TH CHAITHRA, 1943

                         WP(C).No.6802 OF 2021(A)


PETITIONER/S:

                U.S.GIRISH, AGED 47 YEARS
                PROPRIETOR, M/S. S.G.DIAMONDDS AND JEWELLERS,
                715-716, KRISHNA STREET, EDAYAR STREET,
                COIMBATORE, TAMIL NADU-641 001.

                BY ADVS.
                SRI.HARISANKAR V. MENON
                SMT.MEERA V.MENON

RESPONDENT/S:

      1         THE STATE TAX OFFICER, SQUAD NO.VII,
                STATE GOODS AND SERVICES TAX DEPARTMENT,
                PALAKKAD-678 001.

      2         THE COMMISSIONER OF STATE TAX,
                STATE GST DEPARTMENT, TAX TOWERS, KILLIPALAM,
                KARAMANAM, THIRUVANANTHAPURAM-695 002.

                SMT. THUSHARA JAMES, GOVERNMENT PLEADER

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.6802 OF 2021                   2



                                JUDGMENT

Dated this the 29th day of March 2021

Learned counsel appearing for the petitioner submits that

now the final order of confiscation has been passed and as stated

by the learned Government Pleader on the last occasion, the writ

petition is rendered infructuous. She therefore, submits that the

petition be closed with liberty to the petitioner to seek the remedy

as is available in law.

In this view of the matter, the writ petition is closed with

liberty to the petitioner to seek the remedy of challenging the

order of confiscation according to the provisions of law.

Sd/-

                                                 A.M.BADAR
ajt                                                JUDGE




                            APPENDIX
PETITIONER'S/S EXHIBITS:

EXHIBIT P1              COPY OF REGISTRATION CERTIFICATE IS ISSUED
                        TO THE PETITIONER.

EXHIBIT P2              COPY OF FORM GSTR 3B RETURN FILED FOR THE
                        MONTH OF JANUARY 2020.

EXHIBIT P2 (a)          COPY OF FORM GSTR 3B RETURN FILED FOR THE
                        MONTH OF FEBRUARY 2020.

EXHIBIT P2 (b)          COPY OF FORM GSTR 3B RETURN FILED FOR THE
                        MONTH OF MARCH 2020.

EXHIBIT P2 (c)          COPY OF FORM GSTR 3B RETURN FILED FOR THE
                        MONTH OF APRIL 2020.

EXHIBIT P2 (d)          COPY OF FORM GSTR 3B RETURN FILED FOR THE
                        MONTH OF MAY2020.

EXHIBIT P2 (e)          COPY OF FORM GSTR 3B RETURN FILED FOR THE
                        MONTH OF JUNE 2020.

EXHIBIT P2 (f)          COPY OF FORM GSTR 3B RETURN FILED FOR THE
                        MONTH OF JULY 2020.

EXHIBIT P2 (g)          COPY OF FORM GSTR 3B RETURN FILED FOR THE
                        MONTH OF AUGUST 2020.

EXHIBIT P2 (h)          COPY OF FORM GSTR 3B RETURN FILED FOR THE
                        MONTH OF SEPTEMBER 2020.

EXHIBIT P2 (i)          COPY OF FORM GSTR 3B RETURN FILED FOR THE
                        MONTH OF OCTOBER 2020.

EXHIBIT P2 (j)          COPY OF FORM GSTR 3B RETURN FILED FOR THE
                        MONTH OF NOVEMBER 2020.

EXHIBIT P2 (k)          COPY OF FORM GSTR 3B RETURN FILED FOR THE
                        MONTH OF DECEMBER 29020.

EXHIBIT P2 (l)          COPY OF FORM GSTR 3B RETURN FILED FOR THE
                        MONTH OF JANUARY 2021.

EXHIBIT P2 (m)          COPY OF FORM GSTR 3B RETURN FILED FOR THE
                        MONTH OF FEBRUARY 2021.

EXHIBIT P3              COPY OF THE DELIVERY CHALLAN GENERATED BY
                        THE PETITIONER.





EXHIBIT P4              COPY OF FORM GST MOV-01 IS ISSUED BY THE
                        1ST RESPONDENT.

EXHIBIT P4 (a)          COPY OF FORM GST MOV-02 IS ISSUED BY THE
                        1ST RESPONDENT.

EXHIBIT P4 (b)          COPY OF FORM GST MOV-04 IS ISSUED BY THE
                        1ST RESPONDENT.

EXHIBIT P4 (c)          COPY OF FORM GST MOV-10 IS ISSUED BY THE
                        1ST RESPONDENT.

EXHIBIT P5              COPY OF JUDGMENT IN WPC NO.31328/2017 OF
                        THIS HON'BLE COURT.