Kothamangalam Aggregates Pre Stressed ... vs The Asst. Commisioner Ii
2024 Latest Caselaw 27831 Ker

Kerala High Court

Kothamangalam Aggregates Pre Stressed ... vs The Asst. Commisioner Ii on 13 September, 2024

Author: P Gopinath

Bench: P Gopinath

                                                       2024:KER:70089

             IN THE HIGH COURT OF KERALA AT ERNAKULAM

                              PRESENT

              THE HONOURABLE MR. JUSTICE GOPINATH P.

    FRIDAY, THE 13TH DAY OF SEPTEMBER 2024 / 22ND BHADRA, 1946

                      WP(C) NO. 40218 OF 2017

PETITIONER:
           KOTHAMANGALAM AGGREGATES PRE STRESSED CONCRETE
           INDUSTRIES, AYIROORPADAM,
           KOTHAMANGALAM, REPRESENTED BY ITS MANAGING PARTNER
           ARUN DAVID.


          BY ADV S.K.DEVI
RESPONDENTS:
     1     THE ASST. COMMISIONER - II,
           SPECIAL CIRCLE, COMMERCIAL TAXES, PERUMBAVOOR-683 542.

    2     STATE OF KERALA,
          REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT,
          THIRUVANANTHAPURAM-695 001.

    3     KERALA STATE ELECTRICITY BOARD LIMITED,
          REPRESENTED BY ITS CHIEF ENGINEER (DISTRIBUTION
          CENTRAL), OFFICE OF THE CHIEF ENGINEER(DISTRIBUTION
          CENTRAL), GANDHI SQUARE, D.H.ROAD, ERNAKULAM-682 016.

    4     KERALA STATE ELECTRICITY BOARD LIMITED,
          REPRESENTED BY ITS CHIEF ENGINEER (SCM),
          VYDYUTHI BHAVAN, PATTOM, THIRUVANANTHAPURAM-695 004.

          BY ADVS.

           RAJU JOSEPH (SR.)
           SRI.GEORGEKUTTY MATHEW, SC, KSEB
           SMT.THUSHARA JAMES, SR.GP
     THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
13.09.2024, ALONG WITH WP(C).927/2023, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
 WP(C) NOS.40218/2017 & 927/2023

                                  2

                                                2024:KER:70089

           IN THE HIGH COURT OF KERALA AT ERNAKULAM

                              PRESENT

            THE HONOURABLE MR. JUSTICE GOPINATH P.

  FRIDAY, THE 13TH DAY OF SEPTEMBER 2024 / 22ND BHADRA,

                               1946

                    WP(C) NO. 927 OF 2023

PETITIONER:

            KOTHAMANGALAM AGGREGATES,
            PRE STRESSED CONCRETE INDUSTRIES, AYIROORPADAM,
            KOTHAMANGALAM, PIN - 686 692, REPRESENTED BY
            ITS MANAGING PARTNER ARUN DAVID.


            BY ADV S.K.DEVI


RESPONDENTS:

    1       THE ASSISTANT COMMISSIONER II,
            SPECIAL CIRCLE, COMMERCIAL TAXES,
            PERUMBAVOOR - 683 542.

    2       STATE OF KERALA,
            REPRESENTED BY ITS CHIEF SECRETARY,
            SECRETARIAT,THIRUVANANTHAPURAM, PIN - 695 001.

    3       KERALA STATE ELECTRICITY BOARD LIMITED,
            REPRESENTED BY ITS CHIEF ENGINEER
            (SCM),VYDYUTHI BHAVAN, PATTOM,
            THIRUVANANTHAPURAM, PIN - 695 004.


            BY ADV.THUSHARA JAMES, SR.GP


        THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 13.09.2024, ALONG WITH WP(C).40218/2017, THE COURT ON
THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NOS.40218/2017 & 927/2023

                                  3

                                                  2024:KER:70089
                           JUDGMENT

The learned counsel for the petitioner in these cases

submits that the petitioner may be permitted to withdraw the writ

petitions to avail the Amnesty Scheme under the KVAT Act.

In the light of the above submission, these writ petitions

are dismissed as withdrawn, reserving the liberty of the petitioner

to avail the Amnesty Scheme under the KVAT Act.

Sd/-

GOPINATH P. JUDGE DK