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2025 DAILYLAW 7729 (KER)

SHANA TRADERS v. THE STATE TAX OFFICER

WP(C)/27154/2023 · 2025-04-02

Harisankar V Menon

Writ Petition (Civil)body2025

Judgment text

Extracted from the PDF above. The PDF is authoritative.

1 W.P.(C) No.27154 of 2023 2025:KER:28021 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON WEDNESDAY, THE 2ND DAY OF APRIL 2025 / 12TH CHAITHRA, 1947 WP(C) NO. 27154 OF 2023 PETITIONER: SHANA TRADERS VL/595 A, ATHIKKATTUKULANGARA, PALAMEL, ALAPPUZHA, REPRESENTED BY IT’S PROPRIETOR SRI.NOUSHAD ABDULKHADER RAWTHER, PIN - 690504 BY ADVS. AJI V.DEV P.G.SATHISH KUMAR ALAN PRIYADARSHI DEV S.SAJEEVAN RESPONDENTS: 1 THE STATE TAX OFFICER STATE G.S.T DEPARTMENT, MINI CIVIL STATION, MAVELIKARA – 690 101 (PRESENTLY RE-DESIGNATED AS THE STATE TAX OFFICER, TAX PAYER SERVICES CIRCLE, STATE G.S.T DEPARTMENT, MINI CIVIL STATION, CHENGANNUR, PIN – 689121) 2 THE JOINT COMMISSIONER [APPEALS], STATE GOODS & SERVICES TAX DEPARTMENT, STATE TAX COMPLEX, BAPPUJI NAGAR, ASRAMAM, KOLLAM, PIN - 691002 3 THE STATE TAX OFFICER (RECOVERY), O/O THE JOINT COMMISSIONER, TAX PAYER SERVICES, STATE G S T DEPARTMENT, BSNL BHAVAN, MULLAKKAL, ALAPPUZHA, PIN – 688001 2 W.P.(C) No.27154 of 2023 2025:KER:28021 4 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANTHAPURAM, PIN - 695001 BY ADV. SRI.T.JAYAN, GP. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 02.04.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 3 W.P.(C) No.27154 of 2023 2025:KER:28021 JUDGMENT The learned counsel for the petitioner states that the entire liability disputed in this writ petition has been settled through the Amnesty Scheme and hence seeks permission to withdraw this writ petition. In the light of the afore, this writ petition is dismissed as withdrawn. Sd/- HARISANKAR V. MENON JUDGE anm 4 W.P.(C) No.27154 of 2023 2025:KER:28021 APPENDIX OF WP(C) 27154/2023 PETITIONER’S EXHIBITS Exhibit P1 TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT PASSED FOR THE YEAR 2017-18 DATED: 10.02.2022 Exhibit P2 TRUE COPY OF THE APPELLATE ORDER PASSED BY THE 2ND RESPONDENT FOR THE YEAR 2017- 18 DATED: 29.08.2022 Exhibit P3 TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 3RD RESPONDENT DATED: 14.07.2023