Khamarunnisa.A.A vs. State Of Kerala - Kerala High Court, 31 October 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 31ST DAY OF OCTOBER 2018 / 9TH KARTHIKA, 1940 WP(C).No. 16863 of 2018 PETITIONER: KHAMARUNNISA.A.A W/O. ANFAZ, AGED 31 YEARS,PROPRIETRIX, TIME LINE CARGO AND LOGISTICS,6/357-A1, THRIKKAKARA, KOCHI - 682 021. BY ADVS. SRI.C.A.CHACKO SMT.C.M.CHARISMA RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY SECRETARY,DEPARTMENT OF TAXES, SECRETARIAT,THIRUVANANTHAPURAM - 695 001. 2 THE COMMISSIONER OF STATE TAX COMMISSIONERATE OF TAXES THIRUVANANTHAPURAM-695001. 3 THE DEPUTY COMMISSIONER (GOODS AND SERVICES TAX) ERNAKULAM-682011. 4 THE COMMERCIAL TAX OFFICER/ STATE GOODS AND SERVICES TAX OFFICER, 2ND CIRCLE KALAMASSERY-683104. Addl. R5 UNION OF INDIA REPRESENTED BY SECRETARY, DEPARTMENT OF REVENUE, NEHRU PALACE, NEW DELHI-110019. WP(C).No. 16863 of 2018 2 Addl. R6 INFOSYS LIMITED REPRESENTED BY ITS DIRECTOR, PLOT NO.1, TECHNO PARK CAMPUS II, ATTIPARA VILLAGE, THIRUVANANTHAPURAM, PIN-695583. ADDL.R5 & R6 ARE IMPLEADED AS PER ORDER IN I.A.NO.9779/2018 DATED 05.07.2018 Addl. R7 GOODS AND SERVICES TAX NETWORK REPRESENTED BY ITS CHAIRMAN, EAST WING, 4TH FLOOR, WORLD MARK-1, AEROCITY, NEW DELHI-110037. Addl. R8 DEPUTY COMMISSIONER NODAL OFFICER OFFICE OF THE COMMISSIONER OF CENTRAL GST & CENTRAL EXCISE BHAVAN, PRESS CLUB ROAD, STATUE, THIRUVANANTHAPURAM-695001. ADDL.R7 & R8 ARE IMPLEADED AS PER ORDER IN I.A.NO.10825/2018 DATED 05.07.2018 Addl. R9 THE NODAL OFFICER, COMPLAINT REDRESSAL CELL OFFICE OF THE CENTRAL GST COMMISSIONER I.S.PRESS ROAD, KOCHI-682018 ADDL.R9 IS IMPLEADED AS PER ORDER IN I.A.NO.3/2018 DATED 31ST OCTOBER 2018 BY ADVS. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SRI.P.R.SREEJITH, SC, GOODS AND SERVICES TAX NETWORK SRI.P.L.BABU, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SRI.P.R.SREEJITH, SC, GOODS AND SERVICES TAX NETWORK GP DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31.10.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16863 of 2018 3

JUDGMENT The petitioner, a transporter, has service tax registration. With the advent of GST, she obtained the Ext.P2 provisional certificate of registration. Thereafter, she issued invoices to customers, quoting the provisional registration number. She has also collected taxes from the customers based on the same provisional registration number.

Though the petitioner applied in July 2017 for migration to GST and for a permanent registration number, it was denied. In the meanwhile, the provisional registration expired because she could not complete the migration process by 31.03.2018. Under these circumstances, the petitioner has approached this Court.

In response to the submissions made by the petitioner's counsel, the learned Standing Counsel for the 9th respondent submits that the petitioner's application for migration is pending with that authority. He assures that the 9th respondent will process the application and do whatever is necessary under the law. Under these circumstances, without adverting to the merits, I dispose of the writ petition holding that the 9th respondent will consider the petitioner's application and take further steps accordingly, in one month. DAMA SESHADRI NAIDU JUDGE APPENDIX PETITIONER'S EXHIBITS: EXHIBIT-P1OF THE CERTIFICATE ISSUED FROM CENTRAL BOARD OF EXCISE AND CUSTOMS EXHIBIT-P2OF THE CERTIFICATE OF PROVISIONAL REGISTRATION DATED 28/06/2017 EXHIBIT-P3OF THE DETAILS OF THE PETITIONER'S TRANSACTION FOR THE PERIOD FROM 01/01/2017 TO 31/03/2018 AND DETAILS OF TAX COLLECTED EXHIBIT-P4OF THE COMMUNICATION ISSUED BY THE MANAGING DIRECTOR, VNV TAX SOLUTIONS (I) PRIVATE LIMITED EXHIBIT-P5OF THE REGISTRATION CERTIFICATE DATED 04/05/2018 RESPONDENTS' EXHIBITS - NIL //// P.A. TO JUDGE