S & S Associates vs The State Tax Officer
2022 Latest Caselaw 7370 Ker

             IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                 PRESENT
         THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN
     THURSDAY, THE 23RD DAY OF JUNE 2022 / 2ND ASHADHA, 1944
                      WP(C) NO. 16160 OF 2018
PETITIONER:

             S & S ASSOCIATES
             IV/332,MUDICKAL P.O, PERUMBAVOOR-683 547

             REPRESENTED BY ITS PROPRIETOR SRI.M. SREEKUMAR.

             BY ADV SRI.K.S.HARIHARAN NAIR



RESPONDENTS:

     1       THE STATE TAX OFFICER
             STATE GOODS AND SERVICES TAX DEPARTMENT,SECOND
             CIRCLE, PERUMBAVOOR-683542.

     2       THE STATE OF KERALA
             REPRESENTED BY THE PRINCIPAL SECRETARY TO
             GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT
             SECRETARIAT,THIRUVANANTHAPURAM-695 001.

     3       UNION OF INDIA
             REPRESENTED BY ITS SECRETARY,DEPARTMENT OF
             REVENUE,MINISTRY OF FINANCE,ROOM NO. 46,NORTH
             BLOCK, NEW DELHI- 110 001.


OTHER PRESENT:

             SMT. RESMITHA R. CHANDRAN - GP




      THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON   23.06.2022,   THE   COURT    ON   THE   SAME   DAY   DELIVERED   THE
FOLLOWING:
 WP(C) NO.16160 OF 2018
                                          :-2-:

                                  JUDGMENT

Counsel for the petitioner submits that the matter has become

infructuous since the petitioner has already settled the amount due in Ext.P2 as

per the Amnesty Scheme introduced by the Government of Kerala. Hence, the

writ petition is closed as infructuous.

Sd/-

SHOBA ANNAMMA EAPEN JUDGE MBS/