Facts of the Case

This writ petition, WP(C) No. 38046 of 2023, was filed by Sri Suveendran, son of one Natarajan, against the Assistant Commissioner, Central GST and Central Excise, Thiruvananthapuram, the Commissioner of SGST, and a third respondent, Sri Raveendran. The order records no narrative of facts; the annexed exhibits show a death certificate dated 03.09.2023, a legal heir certificate, Natarajan's will, an application dated 14.07.2023, a departmental reply dated 10.10.2023, an order dated 09.01.2022 by the first respondent, and a representation dated 12.07.2023 — suggesting the dispute concerned a GST registration or liability issue arising after Natarajan's death.

Issues Involved

  1. Whether the petitioner should be permitted to withdraw the writ petition, with liberty to pursue the appropriate remedy against the impugned communications of the two departmental respondents.

Petitioner's Arguments

  • Counsel for the petitioner argued the matter briefly, then sought permission to withdraw the writ petition to enable the petitioner to pursue an appropriate remedy as per law.
  • The exhibits on record — the death certificate, legal heir certificate and will of Natarajan, plus the petitioner's representation and the department's reply — indicate the grievance concerned how the authorities dealt with a registration or liability issue after Natarajan's death, though the specific relief sought is not recorded in the order.

Respondent's Arguments

  • No substantive submissions are recorded; the Government Pleader, Smt. Reshmita Ramachandran, appeared for the official respondents, but the order records no opposition before the petitioner sought withdrawal.

Court Order/Findings

  • The Court permitted withdrawal of the writ petition, granting liberty to pursue the appropriate remedy as per law, and dismissed the petition as withdrawn on that basis.
  • Any pending interlocutory application was also dismissed as a consequence, with no finding recorded on the merits of the underlying grievance.

Important Clarification

  • A dismissal as withdrawn with liberty to pursue appropriate remedy leaves the substantive grievance entirely open; it is a procedural exit, not an adjudication, and sets no precedent on the merits.

Sections Involved

  • Central Goods and Services Tax Act, 2017 — administered by the first respondent, though the specific provision at issue is not disclosed in this order.
  • State Goods and Services Tax Act, 2017 — administered by the second respondent, the Commissioner of SGST.

Decision – In Favour of

Neither party — the petition was dismissed as withdrawn, with liberty reserved to pursue the appropriate remedy. This is a procedural disposal, not a decision on merits.

Related Case Laws

No directly on-point case notes are currently published on this site.

Case Details

  • Court: High Court of Kerala at Ernakulam
  • Case No.: WP(C) No. 38046 of 2023
  • CNR: Not available on record
  • Coram: Justice Dinesh Kumar Singh
  • Decision Date: 21 November 2023
  • Disposal Nature: Dismissed as withdrawn, with liberty to pursue appropriate remedy

Link to Download the Order

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