Kerala High Court
A.Mohammed Salim vs The State Tax Officer on 10 February, 2021
Author: A.M.Badar
Bench: A.M.Badar
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.M.BADAR
WEDNESDAY, THE 10TH DAY OF FEBRUARY 2021 / 21ST MAGHA,1942
WP(C).No.23431 OF 2019(D)
PETITIONER:
A.MOHAMMED SALIM
AGED 50 YEARS
HILL PRODUCE MERCHANT, A.S.A.BAZAR, KUMILY - 685509
(PROPRIETORY BUSINESS) - 9020223855
BY ADVS.
SRI.AJI V.DEV
SMT.O.A.NURIYA
SRI.ALAN PRIYADARSHI DEV
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GOODS AND SERVICE TAX DEPARTMENT, VANDIPERIYAR
AT KUMILY - 685 509.
2 THE COMMISSIONER OF STATE TAXES
TAX TOWER, KILLIPPALAM, KARAMANA P. O.,
THIRUVANANTHAPURAM - 695002.
3 THE STATE OF KERALA
REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT,
THIRUVANANTHAPURAM - 695002.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
10.02.2021, ALONG WITH WP(C).23428/2019(C), THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WP(C).23431/2019, WP(C).23428/2019
2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.M.BADAR
WEDNESDAY, THE 10TH DAY OF FEBRUARY 2021 / 21ST MAGHA,1942
WP(C).No.23428 OF 2019(C)
PETITIONER:
AKKARAYIL SPICES AGENCIES,
HILL PRODUCE MERCHANT, A.S.A BAZAR, KUMILY 685 509,
PROPRIETOR BUSINESS , 94951258 46.
BY ADVS.
SRI.AJI V.DEV
SMT.O.A.NURIYA
SRI.ALAN PRIYADARSHI DEV
RESPONDENTS:
1 THE STATE TAX OFFICER,
STATE GOODS AND SERVICE TAX DEPARTMENT,
VANDIPERIYAR AT KUMILY 685 509.
2 THE COMMISSIONER OF STATE TAXES,
TAX TOWER, KILLIPPALAM, KARAMAN P.O.,
THIRUVANANTHAPURAM 695 002.
3 THE STATE OF KERALA
REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT,
THIRUVANANTHAPURAM 695 002.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
10.02.2021, ALONG WITH WP(C).23431/2019(D), THE COURT ON THE
SAME DAY DELIVERED THE FOLLOWING:
WP(C).23431/2019, WP(C).23428/2019
3
JUDGMENT
[ WP(C).23431/2019, WP(C).23428/2019 ] Dated this the 10th day of February 2021 Learned counsel for the petitioner seeks permission to withdraw these petitions.
These petitions are accordingly dismissed as withdrawn.
Sd/-
A.M.BADAR Nsd //true copy// JUDGE PA to Judge WP(C).23431/2019, WP(C).23428/2019 4 APPENDIX OF WP(C) 23431/2019 PETITIONER'S/S EXHIBITS:
EXHIBIT P1 A TRUE COPY OF THE REGISTRATION CERTIFICATE ISSUED TO THE PETITIONER UNDER THE CGST AND SGST ACTS EXHIBIT P2 A TRUE COPY OF THE MONTHLY RETURN FILED FOR JUNE/2017 UNDER THE KVAT ACT.
EXHIBIT P3 A TRUE COPY OF THE CIRCULAR NO.21/2018 DATED 17.09.2018 ISSUED BY THE PRINCIPAL SECRETARY AND COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT.
EXHIBIT P4 A TRUE COPY OF THE APPLICATION FILED IN FORM NO.21 CC ON 08.03.2018.
EXHIBIT P5 A TRUE COPY OF THE AUDITED STATEMENT OF ACCOUNTS FILED IN FORM NOS.13 AND 13A FOR THE WHOLE YEAR OF 2017-18.
EXHIBIT P6 A TRUE COPY OF THE CIRCULAR NO.10 DATED 22.06.2017 ISSUED BY THE COMMISSIONER, STATE TAXES DEPARTMENT.
EXHIBIT P7 A TRUE COPY OF THE FORM - GST 3B FILED BY THE PETITIONER.
EXHIBIT P8 A TRUE COPY OF THE GST DRC -03 FILED DATED 27.08.2019.
EXHIBIT P9 A TRUE COPY OF THE LETTER DATED 14.03.2018 REJECTING THE CLAIM OF REFUND. WP(C).23431/2019, WP(C).23428/2019 5 APPENDIX OF WP(C) 23428/2019 PETITIONER'S/S EXHIBITS:
EXHIBIT P1 A TRUE COPY OF THE REGISTRATION CERTIFICATE ISSUED TO THE PETITIONER UNDER THE CGST AND SGST ACTS.
EXHIBIT P2 A TRUE COPY OF THE MONTHLY RETURN FILED FOR JUNE /2017 UNDER THE KVAT ACT.
EXHIBIT P3 A TRUE COPY OF THE CIRCULAR NO. 21/2018 DATED 17.9.2018 ISSUED BY THE PRINCIPAL SECRETARY AND COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT.
EXHIBIT P4 A TRUE COPY OF THE APPLICATION FILED IN FORM NO. 21 CC ON 8.2.2018.
EXHIBIT P5 A TRUE COPY OF THE AUDITED STATEMENT OF ACCOUNTS FILED IN FORM NOS. 13 AND 13A FOR THE WHOLE YEAR 2017-18.
EXHIBIT P6 A TRUE COPY OF THE CIRCULAR NO. 10 DATED 22.7.2017 ISSUED BY THE COMMISSIONER, STATE TAXES DEPARTMENT.
EXHIBIT P7 A TRUE COPY OF THE FORM GST 3 B FILED BY THE PETITIONER.
EXHIBIT P8 A TRUE COPY OF THE GST DRC- 03 FILED DATED 26.8.2019.
EXHIBIT P9 A TRUE COPY OF THE LETTER DATED 14.3.2018 REJECTING THE CLAIM OF REFUND.