Mooppans Automobiles vs. The Assistant Commissioner - Kerala High Court, 05 October 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 05TH DAY OF OCTOBER 2018 / 13TH ASWINA, 1940 WP(C).No. 29369 of 2018 PETITIONER/S: MOOPPANS AUTOMOBILES PERUVAZHIYAMBALAM, POOKAYIL BAZAR P.O., MALAPPURAM - 676 107, REPRESENTED BY ITS PROPRIETOR SRI.M.M.BASHEER MOOPAN. BY ADV. SMT.M.K.HAJARA RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER STATE GOODS AND SERVICE TAXES, SPECIAL CIRCLE, MATTANCHERRY AT ALUVA - 683 101. 2 THE ASSISTANT COMMISSIONER STATE GOODS AND SERVICE TAXES, SPECIAL CIRCLE, CIVIL STATION, MALAPPURAM - 676 505. 3 THE DEPUTY COMMISSIONER STATE GOODS AND SERVICE TAXES, CIVIL STATION, MALAPPURAM. 4 THE DEPUTY COMMISSIONER INTERNAL AUDIT, STATE GOODS AND SERVICE TAXES, TAX TOWER, KILLIPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM - 695 002. 5 THE COMMISSIONER OF STATE TAX STATE GOODS AND SERVICE TAXES, TAX TOWER, KILLIPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM - 695 002. WPC No.29369 of 2018 2 6 THE NODAL OFFICER FOR STATE GST STATE GOODS AND SERVICE TAXES, TAX TOWER, KILLIPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM - 695 002. 7 THE NODAL OFFICER FOR CENTRAL GST GOODS AND SERVICE TAXES, TAX TOWER, KILLIPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM - 695 002. OTHER PRESENT: GP. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.10.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT The petitioner, a dealer under the KVAT Act, is engaged in trading of two wheelers. When the petitioner migrated to the GST regime, there occured an error and that disabled her from filing the return for July 2017. Initially, it used a provisional I.D. issued by the first respondent on 19.1.2017 and got a provisional GST identification number. Thereafter the petitioner got its GSTIN.

After the petitioner's migration to GST regime, the authorities cancelled the KVAT registration. They also, according to the petitioner, inadvertantly cancelled her provisional registration, before her entry into GST Regime could be finalised. For the lack of valid registration number, including the provisional one, the petitioner faced problems.

WPC No.29369 of 2018 3 It was able to upload the revisions for the rest of the months, though. As a consequence to its not filing the return of July 2017, its assessment may get affected. So the petitioner filed this writ petition.

The respondents have filed a detailed counter. They have contended that the petitioner initially had the registration before the authority at Aluva. Later, it wanted to have the registration shifted to Malappuram. When that was pending, citing the registration at Aluva, the petitioner tried to upload the registration under GST, and that has led to confusion and rejection. At any rate, the respondents have agreed that the lapse is technified and curable, as is evident from paragraph 12 of the statement. Under these circumstances, I dispose of the writ petition holding that the respondent authorities 2 and 6 shall correct the petitioner's date of registration in GST Portal and enable the petitioner to upload the return for July 2017. The authorities will complete the process expeditiously, in two weeks. DAMA SESHADRI NAIDU JUDGE

WPC No.29369 of 2018 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE REGISTRATION CERTIFICATE UNDER KVAT ACT 2003. EXHIBIT P2 AOF THE APPLICATION FOR ENROLLMENT OF MIGRATED REGISTRATION DT.19/01/2017. EXHIBIT P3 AOF THE APPLICATION FOR CHANGE OF BUSINESS PLACE DT.09/11/2016. EXHIBIT P4 AOF THE PROCEEDINGS PASSED BY THE 5TH RESPONDENT DATED 25/03/2017. EXHIBIT P5 AOF THE REGISTRATION CERTIFICATE ISSUED BY THE 2ND RESPONDENT DATED 10/05/2017. EXHIBIT P6 AOF THE NEW REGISTRATION CERTIFICATE IN FORM GST REG-06 ISSUED BY THE 2ND RESPONDENT DATED 18/08/2017. EXHIBIT P7 AOF THE COMMUNICATION DATED 10/11/2017 FILED BEFORE THE 4TH RESPONDENT. EXHIBIT P8 AOF THE E-MAIL COMMUNICATION DATED 19/12/2017 ISSUED BY THE 4TH RESPONDENT. EXHIBIT P9 AOF THE REQUEST LETTER DATED 06/02/2018 FILED BY THE PETITIONER.