M/s. K.L. JOHAR AND COMPANY AND MS. GENERAL TRANSPORT Versus 1 ASST. STATE TAX OFFICER STATE GOODS & SERVICES TAX DEPARTMENT, ALUVA, STATE TAX OFFICER STATE GOODS & SERVICES TAX DEPARTMENT, ALUVA, THE SOUTH INDIAN BANK LTD., AND STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, THIRUVANANTHAPURAM – 2018 (10) TMI 1188 – KERALA HIGH COURT – TMI – Request for withdrawal of petition – alternate remedy – petitioner concedes that in the face of an alternate remedy, the petitioner cannot persist with this writ petition – Held that:- The petitioner can approach the Appellate Authority by filing a statutory appeal against the Ext.P8. As the order was passed on 06.02.2018, indeed the appeal may face the problem of limitation – petition disposed
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the petitioner's counsel submits that when the State Tax Officer passed the Ext.P8, the appellate mechanism was not in place. He however admits that, now, the Appellate Authority has become functional. 4. Under these circumstances, the petitioner's counsel wants this Court to permit the petitioner to withdraw this writ petition and approach the Appellate Authority. For that, the learned counsel seeks the Court's indulgence to have the delay condoned because the petitioner, according to him, bona fide pursued this writ petition. 5. The learned Government Pleader, on the other hand, submits that the Appellate Authority had been functioning even by the time the Ext.P8 was passed. At any rate, she submits that the petitioner can app
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