Muhammed Sameer vs The Commercial Tax Officer
2023 Latest Caselaw 8541 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
            THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
        MONDAY, THE 7TH DAY OF AUGUST 2023 / 16TH SRAVANA, 1945
                        WP(C) NO. 23172 OF 2014
PETITIONER/S:

            MUHAMMED SAMEER,
            PROPRIETOR, M/S K.K. IMPEX,
            U.C COLLEGE P.O, ALUVA.

            BY ADVS.
            SRI.K.SRIKUMAR (SR.)
            SRI.P.R.AJITHKUMAR


RESPONDENT/S:

    1       THE COMMERCIAL TAX OFFICER,
            DEPARTMENT OF COMMERCIAL TAXES,
            ALUVA 683101.

    2       THE SALES TAX APPELLATE TRIBUNAL,
            ADDITIONAL BENCH, ERNAKULAM REPRESENTED BY
            ITS SECRETARY 682015.

    3       THE DEPUTY COMMISSIONER,
            DEPARTMENT OF COMMERCIAL TAXES,
            MATTANCHERRY 682002.

    4       THE DISTRICT COLLECTOR,
            ERNAKULAM 682030.

            BY ADV. ARUN AJAY SANKAR (GOVERNMENT PLEADER)



     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
07.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 23172 OF 2014

                                   2




                               JUDGMENT

1. Learned Counsel for the petitioner submits that this writ petition

has been rendered infructuous by efflux of time, hence the same may

be dismissed as infructuous.

2. In view of the aforesaid submission of the Learned Counsel for

the petitioner, the writ petition is dismissed as infructuous. Interim

Order, if any, stands vacated.

Sd/-

DINESH KUMAR SINGH JUDGE Svn WP(C) NO. 23172 OF 2014

APPENDIX OF WP(C) 23172/2014

PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE RELEVANT PAGES OF THE SALES TAX READY RECKONER UNDER THE KGST ACT KVAT ACT

EXHIBIT P1(A) TRUE COPY OF THE RELEVANT PAGES OF THE SALES TAX READY RECKONER UNDER THE ACT KVAT ACT

EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 18-02-2011 FOR THE YEAR 2002-03

EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER DATED 18-02-2011 FOR THE YEAR 2003-04

EXHIBIT P4 TRUE COPY OF THE ASSESSMENT ORDER DATED 18-02-2011 FOR THE YEAR 2004-05

EXHIBIT P5 TRUE COPY OF THE APPELLATE ORDER DATED 06-05-2013 ISSUED FOR THE YEAR 2002-03

EXHIBIT P6 TRUE COPY OF THE APPELLATE ORDER DATED 06-05-2013 ISSUED FOR THE YEAR 2003-04

EXHIBIT P7 TRUE COPY OF THE APPELLATE ORDER DATED 06-05-2013 ISSUED FOR THE YEAR 2004-05

EXHIBIT P8 TRUE COPY OF THE APPEAL MEMORANDUM DATED 12-08-2013 FOR THE YEAR 2002-03

EXHIBIT P9 TRUE COPY OF THE APPEAL MEMORANDUM DATED 12-08-2013 FOR THE YEAR 2003-04

EXHIBIT P10 TRUE COPY OF THE APPEAL MEMORANDUM DATED 12-08-2013 FOR THE YEAR 2004-05

EXHIBIT P11 TRUE COPY OF THE SHOW CAUSE NOTICE DATED 01-08-2014

EXHIBIT P12 TRUE COPY OF THE REPLY DATED 06-08-2014

EXHIBIT P13 TRUE COPY OF THE NOTICE DATED 18-08-201