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2026 Supreme(Online)(Ker) 13521

IN THE HIGH COURT OF KERALA AT ERNAKULAM
Devan Ramachandran, HARISANKAR V. MENON, JJ
SALMAN FARIZ, PROPRIETOR, SAAHAS ZERO WASTE – Appellant
Versus
STATE OF KERALA, STATE GOODS & SERVICES TAX DEPARTMENT – Respondent
RP NO. 1720 OF 2025 | WA NO.2969 OF 2025



Advocates:
For the Appellants/Petitioners: Sri.Tomson T.Emmanuel
For the Respondents: SMT THUSHARA JAMES-SR GP

Withdrawal of a Review Petition does not preclude the petitioner from seeking other legal remedies against alleged harassment by tax authorities.

Headnote:1. Under the relevant provisions regarding the Goods and Services Tax, the petitioner presented a Review Petition, arguing against harassment from Tax Authorities. The court noted that the consignments were released pending the review. 2. The primary issue was whether further relief should be granted, with the court preserving the petitioner's right to pursue other legal remedies. The court concluded that no further relief was necessary as the grievance was resolved. 3. The final verdict states that the Review Petition is dismissed as withdrawn, while allowing the petitioner to pursue any legal options available.

O R D E R Devan Ramachandran, J.

Sri.Tomson T. Emmanuel – learned counsel for the petitioner, submitted that the articles/consignment have been released pending this Review Petition, and hence that his client is not pressing any further reliefs. He, however, requested that liberty be reserved to his client to invoke every other remedy that may be available to him in law, against the alleged harassment he had had to face at the hands of the Tax Authority.

In the afore circumstances, this Review Petition is dismissed as having been withdrawn; with every liberty as may be available in law, being reserved to the petitioner.

Sd/-

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