A.J. Simon vs The Deputy Commissioner
2023 Latest Caselaw 9525 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                  PRESENT
              THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
         TUESDAY, THE 5TH DAY OF SEPTEMBER 2023 / 14TH BHADRA, 1945
                           WP(C) NO. 28695 OF 2023
PETITIONER/S:
           A.J. SIMON, AGED 67 YEARSS/O.E.C.JOHN (LATE), PROPRIETOR,
           HOTEL GOLDEN PARK, THALAYOLAPARAMBU P.O, KOTTAYAM
           DISTRICT, RESIDING AT AKASALAYIL HOUSE, KEEZHOOR P.O,
           KOTTAYAM DISTRICT,, PIN - 686605

             BY ADVS.
             M.G.KARTHIKEYAN
             NIREESH MATHEW


RESPONDENT/S:
     1    THE DEPUTY COMMISSIONERTAX PAYER SERVICE DIVISION, STATE
          GOODS AND SERVICE TAX DEPARTMENT, 4TH FLOOR, MINI CIVIL
          STATION, PALA, KOTTAYAM DISTRICT., PIN - 686575

     2       THE ASST. COMMISSIONERSTATE GOODS AND SERVICE TAX
             DEPARTMENT, MINI CIVIL STATION, PALA, KOTTAYAM DISTRICT.,
             PIN - 686575

     3       THE MANAGERKERALA STATE BEVERAGES (MANUFACTURING &
             MARKETING) CORPORATION, WARE HOUSE, S.H.MOUNT P.O,
             KOTTAYAM., PIN - 686006

     4       THE DEPUTY COMMISSIONER OF EXCISEEXCISE DIVISION OFFICE,
             COLLECTORATE P.O, KOTTAYAM., PIN - 686002


         THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
05.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C) No.28695/2023
                                  -2-




                        JUDGMENT

The present petition is filed challenging Ext.P3 notice

issued by the 1st respondent.

2. Learned Counsel for the petitioner submits that

Ext.P3 notice has been withdrawn. Hence the petition may be

dismissed as infructuous.

Hence, the present writ petition is dismissed as

infructuous.

Sd/-

DINESH KUMAR SINGH JUDGE jjj W.P.(C) No.28695/2023

APPENDIX OF WP(C) 28695/2023 PETITIONER EXHIBITS

Exhibit-P1 TRUE PHOTOCOPY OF THE LATEST RENEWAL CERTIFICATE DATED 03.04.2023 ISSUED BY THE 4TH RESPONDENT

Exhibit-P2 TRUE PHOTOCOPY OF THE LETTER ISSUED BY THE 1ST RESPONDENT TO THE 4TH RESPONDENT DATED 18.08.2023.

Exhibit-P3 TRUE PHOTOCOPY OF THE NOTICE UNDER SECTION 14(7) OF THE KGST ACT, 1963 DATED 30.05.2023 ISSUED BY THE 1ST RESPONDENT

Exhibit-P4 TRUE PHOTOCOPY OF THE LETTER SUBMITTED TO THE 1ST RESPONDENT DATED 29.07.2023.

Exhibit-P5 TRUE PHOTOCOPY OF THE RETURN FOR THE PERIOD 3/2019 SUBMITTED ON 18.08.2023 AND PAID THE AMOUNT OF RS.99,028/-WITH INTEREST.