IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, 17TH DAY OF FEBRUARY 2020 / 28TH MAGHA, 1941 WP(C).No.4358 OF 2020(T) PETITIONER: SUBAIR SULAIMAN AGED 39 YEARS SON OF SULAIMAN, RESIDING AT 22/31F, G.H. MANGATTUKAVALA, THODUPUZHA EAST, IDUKKI DISTRICT-685 585. BY ADVS. SRI.PRAVEEN.H. SRI.G.HARIHARAN SMT.K.S.SMITHA SMT.T.T.SHANIBA SRI.M.V.VIPINDAS RESPONDENTS: 1 ASSISTANT COMMISSIONER(SPECIAL CIRCLE) STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL STATION, THODUPUZHA P.O., IDUKKI DISTRICT-685 584. 2 COMMISSIONER OF STATE GST, STATE GST DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM-695 002. DR.THUSHARA JAMES, SR.GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.02.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.4358 OF 2020(T) 2 JUDGMENT contentions raised in this writ petition have been confronted by argument with regard to fact that demand raised in assessment order Ext.P1 is not in accordance with provisions of Section 62 read with Section 44 of GST Act. Learned Counsel for petitioner submitted that by virtue of Section 62 (2), assessee has option of filing valid return within 30 days from date of passing of assessment order, which would have effect of withdrawal of assessment order. However, learned Government Pleader submits that aforementioned controversy has been already decided by Division Bench of this Court in Writ Appeal No.2180/2019. Facing situation, learned counsel for petitioner seeks liberty of this court for withdrawal of this writ petition with liberty to challenge assessment order in accordance with law. Accordingly, writ petition is dismissed as withdrawn. Sd/- AMIT RAWAL nak JUDGE WP(C).No.4358 OF 2020(T) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 09.10.2019 PASSED BY 1ST RESPONDENT UNDER SECTION 62 OF ACT FOR TAX PERIOD MAY 2019. EXHIBIT P2 TRUE COPY OF MONTHLY RETURN FILED IN FORM GSTR 3B FOR MONTH OF MAY 2019. //TRUE COPY// P.A TO JUDGE Subair Sulaiman v. Assistant Commissioner (Special Circle) State Goods and Services Tax Department, Thodupzha / Commissioner of State Tax GST, Thiruvananthapuram