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2023 Supreme(Online)(KER) 22601

HIGH COURT OF KERALA
A. K. Jayasankaran Nambiar, MOHAMMED NIAS C.P., JJ
STATE TAX OFFICER – Appellant
Versus
Y. BALAKRISHNAN – Respondent


Advocates:
K.SRIKUMAR (SR.), K.MANOJ CHANDRAN, AMMU CHARLES

JUDGMENT

Mohammed Nias C.P., J The above writ appeal is filed challenging the interim order dated

07-09-2021 as well as the order dated 29-11-2021 in RP No.630/2021. W.P(C) No.18169/2021 is filed by the respondent impugning a notice proposing confiscation of the goods and the vehicle. By an interim order, this Court had directed the release of the goods proposed for confiscation on payment of the redemption fine applicable thereto, and accordingly, the petitioner paid an amount of Rs.46,53,000/- towards the redemption fine on the goods that were directed to be released, which the assessee carried in the vehicle in question.

2. The State of Kerala and others had challenged the above interim order by filing the above writ appeal in which we directed the officer concerned to proceed to pass final orders in the matter of confiscation after hearing the petitioner.

3. Both sides submit that final orders were passed under Section 130 of the Central Goods and Service Tax Act, 2017, on 03-04-2023, and the writ petitioner/assessee has challenged the same. In view of the subsequent developments, the writ petitioner seeks permission to withdraw the writ petition without prejudice to their conte

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