Tci Hi Ways Pvt. Ltd vs The Assistant State Tax Officer
2021 Latest Caselaw 19923 Ker

                     IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                        PRESENT
                  THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
       THURSDAY, THE 23RD DAY OF SEPTEMBER 2021 / 1ST ASWINA, 1943
                              WP(C) NO. 19734 OF 2021
PETITIONER:

                  TCI HI WAYS PVT. LTD
                  BTR BHAVAN, NORTH KALAMASSERY,
                  KOCHI-683 104, REPRESENTED BY ITS MANAGER, RAJESH KUMAR.
                  BY ADV HARISANKAR V. MENON


RESPONDENTS:

       1          THE ASSISTANT STATE TAX OFFICER
                  SURVEILLANCE SQUAD NO.II,
                  STATE GOODS AND SERVICES TAX DEPARTMENT,
                  THIRUVANANTHAPURAM-695 002.
       2          ASST. COMMISSIONER OF STATE TAX (INTELLIGENCE)
                  MOBILE SQUAD NO.VII, SGST DEPARTMENT, KARAMANA,
                  THIRUVANANTHAPURAM-695 002.
       3          JOINT COMMISSIONER (APPEALS)
                  SGST DEPARTMENT, KARAMANA,
                  THIRUVANANTHAPURAM-695 002.
       4          HDFC BANK LTD.
                  TRADE FINANCE DEPARTMENT,
                  WBO, IST FLOOR, S.L.PLAZA,
                  PALARIVATTOM, ERNAKULAM, KOCHI-682 025,
                  REPRESENTED BY ITS SENIOR MANAGER.


                  SC. BINNY JOSEPH



THIS       WRIT    PETITION   (CIVIL)   HAVING    COME   UP   FOR   ADMISSION   ON
23.09.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 19734 OF 2021
                                    2




                       BECHU KURIAN THOMAS, J
                    ===========================
                         W.P.(C) No.19734 of 2021
                        ---------------------------------
               Dated this the 23 rd day of September, 2021


                               JUDGMENT

The learned counsel for the petitioner submits that

the writ petition has become infructuous, since the

Bank Guarantee has already been en-cashed.

2. Recording the said submission. The writ petition is

dismissed as infructuous.

Sd/-

BECHU KURIAN THOMAS, JUDGE AMV/23/09//2021