Bommidala Enterprises Pvt Ltd vs The Commissioner Of Excise
2021 Latest Caselaw 8766 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

          THE HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V

    TUESDAY, THE 16TH DAY OF MARCH 2021 / 25TH PHALGUNA, 1942

                      WP(C).No.25869 OF 2018(G)


PETITIONER:

               BOMMIDALA ENTERPRISES PVT LTD
               REPRESENTED BY ITS GENERAL MANAGER, SABIN.M,
               S/O MUKUNDHAN AGED 45 YEARS, RESIDING AT RHYTHM VRA
               47, VELLATTUPADAM ROAD, KAKKANAD P.O,
               COCHIN 682 021.

               BY ADVS.
               SRI.P.K.RAMKUMAR
               SMT.ANITHA MENON
               SMT.SIMLA PRABHAKARAN

RESPONDENTS:

      1        THE COMMISSIONER OF EXCISE
               THIRUVANANTHAPURAM-695 001.

      2        THE DEPUTY COMMISSIONER OF EXCISE
               THIRUVANANTHAPURAM-695 001.

      3        THE DEPUTY COMMISSIONER OF CUSTOMS
               COCHIN SPECIAL ECONOMIC ZONE, KAKKANAD,
               COCHIN 682 037.

      4        THE DEVELOPMENT COMMISSIONER
               COCHIN SPECIAL ECONOMIC ZONE, KAKKANAD,
               COCHIN-682 037.

               SMT SHEEJA CS SR GOVERNMENT PLEADER
               R3-4 BY SRI.SUVIN R.MENON, CGC


               SRI SREELAL N WARRIER SC
               SRI MANU GP

     THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD            ON
16.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.25869 OF 2018(G)           2




                               JUDGMENT

When this writ petition was taken up, Sri.P.K. Ramkumar, the

learned counsel appearing for the petitioner, submitted that during the

pendency of the writ petition, the entire assets of SEZ operations carried

out by Bommidala Enterprises Pvt. Ltd., the petitioner herein, including

all assets and liabilities have been taken over by BBM Travel Retail

Limited, a sister concern, and in that view of the matter, he prays that

this writ petition be dismissed as withdrawn reserving the right of BBM

Travel Retail Limited to mount a challenge at a later stage, if they are in

anyway aggrieved.

Reserving such rights, this writ petition is dismissed as withdrawn.

Sd/-

RAJA VIJAYARAGHAVAN V

JUDGE NS