M/S Cochin Engineering Constructions vs. The Assistant Commissioner, Sales Tax
Held
The Division Bench upheld the Single Judge's dismissal of the writ petition, finding no issue survived due to the significant delay in challenging the cancellation and the non-utilization of statutory remedies. The Court suggested the appellant apply for fresh registration if they wish to continue business.
Facts
The appellant's GST registration was cancelled in December 2019. The appellant challenged this cancellation via a writ petition in October 2021, after a significant delay and without utilizing the statutory appeal remedy. The Single Judge dismissed the writ petition on grounds of delay and availability of an alternate remedy.
Key Issues
Whether a writ petition challenging GST registration cancellation should be entertained when filed with significant delay and without exhausting the statutory appeal remedy.
AI-generated summary — verify with the full judgment below
WA No.1388 of 2022
1 2025:KER:26701
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:
WA No.13
The judgment continues below.
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