United Spirits Ltd vs The Commissioner Of Excise
2022 Latest Caselaw 11389 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                   PRESENT
                 THE HONOURABLE MR. JUSTICE AMIT RAWAL
   FRIDAY, THE 2ND DAY OF DECEMBER 2022 / 11TH AGRAHAYANA, 1944
                        WP(C) NO. 33649 OF 2019
PETITIONER/S:

          UNITED SPIRITS LTD.,
          UNIT PALAKKAD, K. PUDUR, KANJIKODE - 678621., PALAKKAD,
          REP. BY ITS SENIOR EXECUTIVE MR. K. N. YEDHU.

          BY ADV RAJU K.MATHEWS



RESPONDENT/S:

    1     THE COMMISSIONER OF EXCISE,
          THIRUVANANTHAPURAM - 695 001.

    2     DEPUTY COMMISSIONER OF EXCISE
          PALAKKAD - 678 621.

    3     THE EXCISE INSPECTOR
          UNIT SPIRITS LTD., UNIT PALAKKAD, K. PUDUR, KANJIKODE,
          PALAKKAD - 678 621.

    4     ADDL.R4.THE STATE OF KERALA
          REPRESENTED BNY THE ADDITIONAL SECRETARY TAXES,
          GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM -
          IS SUO MOTU IMPLEADED AS ADDL.R4 AS PER ORDER DATED
          31/01/2020 IN WP(C).

          GP      SMT RASHMI K M


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
02.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 33649 OF 2019




                          JUDGMENT

Learned counsel for the petitioner submitted that the

matter has become infructuous. Accordingly, this writ

petition is dismissed as infructuous.

SD/-

sab                                      AMIT RAWAL

                                           JUDGE
 WP(C) NO. 33649 OF 2019

APPENDIX OF WP(C) 33649/2019

PETITIONER EXHIBITS

EXHIBIT P1 A TRUE COPY OF THE CLOSURE NOTICE.

EXHIBIT P2 A TRUE COPY OF THE APPLICATION DATED 8.11.2019 SUBMITTED TO THE 1ST RESPONDENT.

EXHIBIT P3 A TRUE COPY OF THE LETTER DATED 2.11.2019 ISSUED BY M/S SEVEN SEAS DISTILLERY LTD.