K.P.Cars Private Ltd vs State Of Kerala
2021 Latest Caselaw 17941 Ker

                  IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                   PRESENT
                    THE HONOURABLE MR.JUSTICE S.V.BHATTI
                                      &
                  THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
         WEDNESDAY, THE 1ST DAY OF SEPTEMBER 2021 / 10TH BHADRA, 1943
                              WA NO. 1088 OF 2021
  AGAINST THE ORDER/JUDGMENT IN WP(C) 28916/2020 OF HIGH COURT OF KERALA,
                                 ERNAKULAM
APPELLANT/PETITIONER:

             K.P.CARS PRIVATE LTD.,
             HAVING REGISTERED ADDRESS AT SUIT NO.205, 2ND FLOOR, PIONEER
             TOWERS, SHANMUGHAM ROAD, ERNAKULAM-682 031, REPRESENTED
             THROUGH BHARATH K PATEL, DIRECTOR AND AUTHORIZED
             REPRESENTATIVE OF K.P.CARS PRIVATE LIMITED, AGED 54 YEARS,
             S/O.PATEL KANTILAL PRANLAL, RESIDING AT XXX/626B, KRISHNA NIVAS,
             WARRIAM ROAD, ERNAKULAM-682 011.

             BY ADV JOLLY JOHN


RESPONDENT/RESPONDENT:

     1       STATE OF KERALA,
             REPRESENTED BY ITS SECRETARY TO GOVERNMENT, STATE GOODS AND
             SERVICE TAX DEPARTMENT, TAX TOWERS, KARAMANA,
             THIRUVANANTHAPURAM-695 002.

     2       THE STATE TAX OFFICER,
             QUAD NO.V, INTELLIGENCE WING, STATE GOODS AND SERVICES TAX
             DEPARTMENT COMPLEX, THEVARA, COCHIN-682 015.

     3       THE ASSISTANT COMMISSIONER,
             CENTRAL TAX & CENTRAL EXCISE, ERNAKULAM DIVISION, TH FLOOR,
             CENTRAL EXCISE BHAVAN, 17, KATHRIKADAVU, COCHIN-17.

             SR GP SHAMSUDHEEN V.K.


     THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 01.09.2021, THE COURT
ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.A NO.1088 OF 2021
                                -2-




                      JUDGMENT

S.V.Bhatti,J.

We have heard Adv.Jolly John and Senior Government

Pleader Mr.Shamsudheen for considerable length of time.

2. The Advocate for the appellant for the present

does not press the writ appeal and seeks liberty of the

court to work out the grievances, the appellant has, by

filing a review petition before the learned Single Judge. He

further submits that the appellant, if is successful in

convincing the learned Single Judge, then there is no need

for working out the remedy of intra-court appeal and

alternatively, he requests the court to preserve the right to

challenge the original order as well in due course. W.A NO.1088 OF 2021

The writ appeal is dismissed by granting the liberty

as prayed for. No order as to costs.

Sd/-

S.V.BHATTI JUDGE

Sd/-

VIJU ABRAHAM JUDGE

JS