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2026 Supreme(Online)(Ker) 20421

IN THE HIGH COURT OF KERALA AT ERNAKULAM
ZIYAD RAHMAN A.A., J
M/s.CRYSTAL TRADERS – Appellant
Versus
THE STATE TAX OFFICER, SECOND CIRCLE, STATE GST DEPARTMENT, PALAKKAD – Respondent
WP(C) NO. 13217 OF 2020

Advocates:
For the Appellants/Petitioners: SMT.MEERA V.MENON, SMT.K.KRISHNA
For the Respondents: SMT.RESHMITHA R CHANDRAN, SR.G.P

This judgment confirms procedural fairness in GST assessment revisions, ensuring remand for fresh disposal after setting aside previous determinations.

Headnote:The writ petition concerns a dispute regarding a GST assessment. The judgment references the final order in the appeal, which set aside the assessment and remanded for fresh disposal. The court found no further orders necessary in light of this direction. The outcome of the writ petition is the closure without further intervention.

JUDGMENT

Today when the matter came up for consideration the learned Government Pleader made available a copy of the final order passed in the appeal in which Ext.P3 interim order, which is impugned in this writ petition, was passed. As per the said order, the assessment is set aside and the matter is remanded for fresh disposal. In such circumstances, no further orders are to be passed in this writ petition.

Accordingly, this writ petition is closed in the light of the above.

Sd/-

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