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2025 DAILYLAW 3114 (KER)

STATE OF KERALA v. M/S. TIMBER GALLERY

OT.Rev/8/2021 · 2025-04-08

Devan Ramachandran, Gopinath P, Mohammed Nias C P

body2025

Judgment text

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2025:KER:30616 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN & THE HONOURABLE MR. JUSTICE GOPINATH P. & THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. TUESDAY, THE 8TH DAY OF APRIL 2025 / 18TH CHAITHRA, 1947 OT.REV NO. 8 OF 2021 [AGAINST THE ORDER OF THE KERALA VALUE ADDED TAX/AGRICULTURAL INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE IN T.A.(VAT) NO.1369/2018 DATED 05.06.2020] [UNDER SECTION 63 OF THE KERALA VALUE ADDED TAX ACT, 2003, READ WITH RULE 80 OF THE KERALA VALUE ADDED TAX RULES] REVISION PETITIONER/ RESPONDENT/RESPONDENT/REVENUE : STATE OF KERALA, REP. BY THE JOINT COMMISSIONER (LAW), KERALA GST DEPARTMENT, ERNAKULAM. BY ADV.SRI.MOHAMMED RAFIQ RESPONDENT/APPELLANT/APPELLANT/ASSESSEE: M/S. TIMBER GALLERY, PANNIANNUR, KANNUR-670 671. THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY HEARD ON 08.04.2025, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: 2025:KER:30616 OT.REV NO. 8 OF 2021 -2- ORDER Devan Ramachandran, J. When this matter was called today, Sri.Mohammed Rafiq – learned Special Government Pleader, submitted that a Memo has been filed by him requesting permission to withdraw this Revision Petition itself. 2. Even though this matter has been placed before us under a reference, we are of the view that we will be justified in disposing of this Other Tax Revision(VAT) itself based on the above said Memo, invoking Section 7 of the High Court Act. In the afore circumstances, we record the Memo of the learned Special Government 2025:KER:30616 OT.REV NO. 8 OF 2021 -3- Pleader and permit him to withdraw this Revision; and thus close it as being not pressed. Sd/- DEVAN RAMACHANDRAN JUDGE Sd/- GOPINATH P. JUDGE Sd/- MOHAMMED NIAS C.P. akv JUDGE