Techser Engineers vs Assistant State Tax Officer
2021 Latest Caselaw 21083 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
          THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
    WEDNESDAY, THE 20TH DAY OF OCTOBER 2021 / 28TH ASWINA, 1943
                       WP(C) NO. 21059 OF 2021
PETITIONER:

          TECHSER ENGINEERS
          NO. 13, (LD NO. 14), IST STREET, PARAMESHWARI NAGAR,
          ADYAR, CHENNAI 600 020.
          REPRESENTED BY ITS AUTHORIZED SIGNATORY, MR. R.
          SIVAPRAKASAM.

          BY ADVS.
          K.I.MAYANKUTTY MATHER
          R.JAIKRISHNA
          UTHARA ASOKAN



RESPONDENTS:

    1     ASSISTANT STATE TAX OFFICER
          SQUD NO. VII,
          STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD,
          METTUPALAYAM STREET, METTUPALAYAM P.O. KERALA 678 001.

    2     STATE TAX OFFICER,
          SQUD NO. VII,
          STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD,
          METTUPALAYAM STREET, METTUPALAYAM P.O. KERALA 678 001.




          DR,THUSHARA JAMES -SR GP




     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
20.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 21059 OF 2021
                                 2


                BECHU KURIAN THOMAS, J
                ---------------------------
                WP(C) NO. 21059 OF 2021
              ----------------------------
         Dated this the 20th day of October, 2021


                          JUDGMENT

The learned Counsel for the petitioner seeks permission

to withdraw this writ petition with liberty to move the

appropriate statutory authority. Permission is granted.

Accordingly, the writ petition is dismissed as withdrawn

with the liberty as aforesaid.

Sd/-

BECHU KURIAN THOMAS JUDGE AJ/20.10.2021 WP(C) NO. 21059 OF 2021

APPENDIX OF WP(C) 21059/2021

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE WORK ORDER ENTERED INTO BETWEEN PETITIONER AND M/S. SHAPOORJI PALLONJI AND CO. PVT. LTD., DTD 3.7.2021.

Exhibit P2 TRUE COPY OF THE INVOICE ISSUED BY THE PETITIONER DATED 27.9.2021.

Exhibit P3 TRUE COPY OF THE E WAY BILL GENERATED BY THE PETITIONER DTD. 27.9.2021.

Exhibit P4 TRUE COPY OF THE CANCELLED INVOICE ISSUED BY THE PETITIONER DTD. 27.9.2021.

Exhibit P5 TRUE COPY OF THE ORDER OF DETENTION IN FORM GST MOV-06 DTD. 28.9.2021.

Exhibit P6 TRUE COPY OF THE NOTICE ISSUED BY THE IST RESPONDENT PROPOSING TO IMPOST TAX AND PENALTY IN FORM GST NOV. 07.

Exhibit P7 TRUE COPY OF THE PHYSICAL VERIFICATION REPROT IN FORM GST MOV-4 DATED 30.09.2021.

Exhibit P8 TRUE COPY OF THE REVISED NOTICE ISSUED BY THE IST RESPONDENT PROPOSING TO IMPOSE TAX AND PENALTY IN FORM GST MOV- 01 DTD. NIL.