The Assistant Commissioner-2 vs M/S. Yenkey Roller Flour Mills
2022 Latest Caselaw 1024 Ker

                    IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                      PRESENT
                      THE HONOURABLE MR.JUSTICE S.V.BHATTI
                                         &
                     THE HONOURABLE MRS. JUSTICE M.R.ANITHA
           TUESDAY, THE 25TH DAY OF JANUARY 2022 / 5TH MAGHA, 1943
                                 WA NO. 686 OF 2020
   AGAINST THE ORDER/JUDGMENT IN WP(C) 10343/2019 OF HIGH COURT OF KERALA
APPELLANT/S:

     1         THE ASSISTANT COMMISSIONER-2
               SPECIAL CIRCLE 1
               STATE GOODS AND SERVICE TAX DEPARTMENT,KOZHOKIKODE 673 006
     2         THE COMMISSIONER
               STATE GOODS AND SERVICE TAX DEPARTMENT,
               THIRUVANATHAPURAM 695 001
     3         STATE OF KERALA
               REPRESNTED BY SECRETARIAT, THIRUVANANTHAPURAM 695 695 001.
               BY ADV GOVERNMENT PLEADER


RESPONDENT/S:

               M/S. YENKEY ROLLER FLOUR MILLS
               CHEROOTTY ROAD, KOZHIKODE REPRESENTED BY ITS MANAGING PARTNER
               N.K MOHAMMED ALI

OTHER PRESENT:

               SR GP V.K. SHAMSUDHEEN , ADV ABDUL AZEEZ



      THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 25.01.2022, THE COURT ON
THE SAME DAY DELIVERED THE FOLLOWING:
 W.A.No.686 of 2020
                                   -2-




                                 JUDGMENT

S.V.Bhatti,J.

Having regard to the subsequent developments viz. that the

dealer has availed the benefit under the Amnesty Scheme and has

substantially settled the disputes with the Department, the order under

appeal need not be considered at this stage in this intra court appeal.

The Writ Appeal prayer is rendered ineffective for all purposes,

hence the writ appeal is closed as infructuous.

Sd/-

S.V.BHATTI JUDGE

Sd/-

M.R.ANITHA JUDGE

JS