Kerala High Court
WP(C)/21126/2023 of K. HUMAYOON, Vs THE DEPUTY COMMISSIONER OF STATE TAX, on 10 April 2025
No.21126 of 2023 2025:KER:31599 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON THURSDAY, THE 10TH DAY OF APRIL 2025 / 20TH CHAITHRA, 1947 WP(C) NO. 21126 OF 2023 PETITIONER: K. HUMAYOON, PROPRIETOR, M/S HUMAYOON & ASSOCIATES OPP. R.K.MISSION,
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON
THURSDAY, THE 10TH DAY OF APRIL 2025 / 20TH CHAITHRA, 1947
WP(C) NO. 21126 OF 2023
PETITIONER:
K. HUMAYOON,
PROPRIETOR, M/S HUMAYOON & ASSOCIATES
OPP. R.K.MISSION, HIGH SCHOOL, MEENCHANDA, KOZHIKKODE, PIN - 673018
BY ADVS.
K.MANOJ CHANDRAN
K.SRIKUMAR (SR.)
AMMU CHARLES
RESPONDENTS:
THE DEPUTY COMMISSIONER OF STATE TAX,
STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE – I, KOZHIKKODE, PIN - 673002
THE ASSISTANT STATE TAX OFFICER,
TAX PAYER SERVICES CIRCLE, FEROKE,
KOZHIKKODE, PIN - 673631
THE JOINT COMMISSIONER OF STATE TAX,
STATE GOODS AND SERVICES TAX DEPARTMENT, KOZHIKKODE, PIN – 673006
BY ADV.
SRI.T.JAYAN.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 10.04.2025, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
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JUDGMENT
The learned counsel for the petitioner has filed a Memo, stating that the petitioner does not want to prosecute the matter any further and prays that the writ petition may be dismissed as not pressed. In the light of the said Memo, this writ petition is dismissed as not pressed. Sd/-
HARISANKAR V. MENON
JUDGE anm
APPENDIX OF WP(C) 21126/2023
PETITIONER’S EXHIBITS Exhibit P1 TRUE COPY OF THE CHALLANS DATED 30-04- 2022 EVIDENCING REMITTANCE OF RS.1.5 CRORES Exhibit P2 TRUE COPY OF THE RETRACTION STATEMENT DATED 24-03-2022 SUBMITTED BY MR.DHANIL T. Exhibit P3 TRUE COPY OF THE RETRACTION STATEMENT DATED 25-03-2022 SUBMITTED BY MR.SABEESH P. Exhibit P4 TRUE COPY OF THE LETTER DATED 18-07- 2022 SUBMITTED BY MR. DHANILT. Exhibit P4(A) TRUE COPY OF THE LETTER DATED 18-07- 2022 SUBMITTED BY MR. SABEESH P. Exhibit P5 TRUE COPY OF THE REFUND APPLICATION SUBMITTED BY THE PETITIONER TO THE 1ST RESPONDENT DATED 16-12-2022 Exhibit P6 TRUE COPY OF THE DEFICIENCY MEMO FORM- GST-RFD-O3 DATED 17-02-2023 Exhibit P7 TRUE COPY OF THE REFUND APPLICATION DATED 23-05-2023 SUBMITTED BY THE PETITIONER TO THE 1ST RESPONDENT Exhibit P8 TRUE COPY OF THE INSTRUCTION NO.1/2022- 23(GST-INVESTIGATION) DATED 25-05-2022 Exhibit P9 TRUE COPY OF THE DEFICIENCY MEMO DATED 06-06-2023 ISSUED BY THE 1ST RESPONDENT Exhibit P10 TRUE COPY OF THE COMMUNICATION DATED 06-06-2023 ISSUED BY THE 2ND RESPONDENT AN ACKNOWLEDGEMENT OF PAYMENT IN FORM GST DRC-04 FOR THE PAYMENT MADE ON 30- 04-2022