Judgment
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR. JUSTICE EASWARAN S.
THURSDAY, THE 27TH DAY OF MARCH 2025 / 6TH CHAITHRA, 1947 WA NO. 1388 OF 2022 AGAINST THE JUDGMENT DATED 27.5.2022 IN WP(C) NO.21755 OF 2021 OF HIGH COURT OF KERALA APPELLANT/PETITIONER IN THE WRIT PETITION :
M/S COCHIN ENGINEERING CONSTRUCTIONS, 19/524, PADINJAREVEEDU, N.H. BYPASS, NETTOOR, ERNAKULAM, KERALA-682 040, REPRESENTED BY ITS MANAGING PARTNER, SRI NASEER, AGED 44 YEARS, S/O PAREEKUNJU, MANAPPATTU HOUSE, PINARMUNDA, PERINGALA, ERNAKULAM DISTRICT, PIN-683565
BY ADVS.
PAUL K.VARGHESE A.A.GEETHA
RESPONDENTS/RESPONDENTS IN THE WRIT PETITION :
1 THE ASSISTANT COMMISSIONER, SALES TAX, CTO-1 CIRCLE, SGST COMPLEX, PERUMANOOR, ERNAKULAM- 682015
2 THE SALES TAX OFFICER, CTO-1 CIRCLE, SGST COMPLEX , PERUMANOOR, ERNAKULAM, PIN - 682015
BY SMT. RESMITHA RAMACHANDRAN, GP
THIS WRIT APPEAL HAVING COME UP FOR HEARING ON 27.03.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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JUDGMENT Dr. A.K.Jayasankaran Nambiar, J.
This writ appeal impugns the judgment dated 27.5.2022 of a learned Single Judge in W.P.(C) No.21755 of 2021.
2. The brief facts necessary for the disposal of the writ appeal are as follows:
The appellant/petitioner had approached this Court through the writ petition aforementioned impugning Ext.P4 order of cancellation of its GST Registration. The cancellation order was dated 13.12.2019, while the writ petition was filed only on 7.10.2021. The learned Single Judge who considered the matter found that the delay in approaching this Court itself defeated the cause of the appellant since against the order of cancellation, the appellant had an alternate remedy of filing an appeal within the time granted under the Statute but for the reasons best known to the appellant, he had not chosen to do so. The learned Single Judge, therefore, refused to exercise his discretion under Article 226 of the Constitution of India to entertain the writ petition.
3. On a consideration of the facts before us and the submissions now made before us based on the averments in the writ appeal, we find that no issue survives for being considered in the writ appeal. The registration of the appellant having been cancelled in 2019 itself and, admittedly, the appellant did not get any relief against the said
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cancellation order all these years, we feel that if the appellant intends to do business in the future, he has to apply for a fresh registration in accordance with law.
The writ appeal, therefore, fails and is accordingly dismissed.
Sd/- DR. A.K.JAYASANKARAN NAMBIAR JUDGE
Sd/- EASWARAN S.
JUDGE NS