M/S Patel Cars Private Limited vs State Of Kerala
2024 Latest Caselaw 28442 Ker

Kerala High Court

M/S Patel Cars Private Limited vs State Of Kerala on 25 September, 2024

Author: P Gopinath

Bench: P Gopinath

                                                         2024:KER:71217
W.P (C) No.22267/2022          -1-
             IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

                THE HONOURABLE MR. JUSTICE GOPINATH P.

   WEDNESDAY, THE 25TH DAY OF SEPTEMBER 2024 / 3RD ASWINA, 1946

                       WP(C) NO. 22267 OF 2022

PETITIONER/S:

          M/S PATEL CARS PRIVATE LIMITED,
          SUIT NO. 205, 2ND FLOOR, PIONEER TOWERS, SHANMUGHAM
          ROAD, ERNAKULUM, REPRESENTED BY ITS MANAGING DIRECTOR
          MR.BHARAT PATEL, PIN - 682031


          BY ADVS.
          LIZA MEGHAN CYRIAC
          JOLLY JOHN



RESPONDENT/S:

    1     STATE OF KERALA,
          REPRESENTED BY SECRETARY TO GOVERNMENT , TAXES
          DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN -
          695001

    2     DEPUTY COMMISSIONER,
          SGST DEPARTMENT, SPECIAL CIRCLE-III, ERNAKULAM, PIN -
          682015

    3     JOINT COMMISSIONER (APPEALS) IV,
          STATE GOODS AND SERVICES TAX, 4TH FLOOR, TAX COMPLEX,
          THEVARA PO PERUMANOOR, KOCHI, PIN - 682015

    4     REGIONAL TRANSPORT OFFICER,
          ERNAKULAM, COLLECTORATE, ERNAKULAM, PIN 682030., PIN -
          682030

    5     REGIONAL TRANSPORT OFFICER,
          TRIVANDRUM REGIONAL TRANSPORT OFFICE (RTO), 5TH FLOOR,
          KSRTC TERMINAL, THAMPANOOR, THIRUVANANTHAPURAM, KERALA
          ‒ 695023., PIN - 695023
                                                     2024:KER:71217
W.P (C) No.22267/2022           -2-
     6     FLAG OFFICER, COMMANDING -IN-CHIEF
           SOUTHERN NAVAL COMMAND,
           NAVAL BASE, KOCHI-682004, PIN - 682004

    7     REGIONAL MANAGER,
          INDIAN NAVAL CANTEEN SERVICE,
          NAVAL BASE, KOCHI, PIN - 682004

          SMT. JASMIN M.M., GOVT. PLEADER


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
25.09.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
                                                               2024:KER:71217
W.P (C) No.22267/2022                -3-
                               JUDGMENT

Learned counsel for the petitioner submits that the petitioner intends to

avail the benefit of Amnesty Scheme and prays that the writ petition may be

permitted to be withdrawn reserving the liberty of the petitioner to apply for

settlement of liability under the Amnesty Scheme.

Taking into consideration of the submission of the learned counsel for

the petitioner, this writ petition will stand dismissed as withdrawn reserving

the liberty of the petitioner to apply under the Amnesty Scheme and leaving

open all contentions taken by the petitioner.

Sd/-

GOPINATH P. JUDGE

AMG 2024:KER:71217

APPENDIX OF WP(C) 22267/2022

PETITIONER EXHIBITS

ExhibitP1 LIST OF CUSTOMERS WHO AVAILED REDUCED TAX RATES U/S 6(1) OF KVAT ACT FROM PETITIONER

ExhibitP2 PHOTOGRAPHS OF THE DAMAGED FILES KEPT IN STOREHOUSE OF THE PETITIONER

ExhibitP3 COVERING LETTER SUBMITTED BY PETITIONER TO 2ND RESPONDENT DATED 27/03/2019

ExhibitP4 JUDGMENT IN WPC 30262/2019 DATED 11/11/2019

ExhibitP5 ORDER OF THE 3RD RESPONDENT DATED 26/08/2020 IN

ExhibitP6 APPLICATION FILED BEFORE THE 3RD RESPONDENT

ExhibitP7 RECORD OF PERSONAL HEARING ISSUED BY THE 3RD RESPONDENT OFFICE TO PETITIONER DATED 05/08/2020

ExhibitP8 ORDER OF THE 2ND RESPONDENT DATED 31/05/2022 IN ORDER NO:32070425894/2012-13