Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 11TH DAY OF APRIL 2024/22ND CHAITHRA, 1946 WP(C) NO.7958 OF 2024 PETITIONER:
MUHAMMED RAFEEK THIYYATTIL, AGED 39 YEARS 12/564, ONGALLUR, KARAKKAD ROAD, PUTHUPADI, ONGALLUR, PALAKKAD, PIN - 679101 BY ADVS.
HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA ACHYUTH MENON PARVATHY MENON PADMANATHAN K.V.
RESPONDENT:
THE SUPERINTENDENT, TAXPAYER SERVICES CIRCLE, PATTAMBI, CENTRAL TAX & CENTRAL EXCISE, PALAKKAD DIVISION, OTTAPALAM RANGE, JRJ COMPLEX, SHORNUR ROAD, OTTAPALAM, PALAKKAD, PIN - 679101 SRI.SREELAL N.WARRIER-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P(C) No.7958 of 2024 2 DINESH KUMAR SINGH, J.
------------------------------------------------ W.P(C) No.7958 of 2024 ------------------------------------------------ Dated this the 11th day of April, 2024 JUDGMENT The petitioner has filed this writ petition with the following reliefs:
(i) To quash Ext.P5 order issued by the respondent by the issue of a writ of a certiorari or such other writ or order or direction.
(ii) To direct the respondent to revoke the cancellation of registration pursuant to Ext.P5 order by exercising the power under Section 30 of the CGST Act by the issue of a writ of a certiorari or such other writ or order or direction.
2. Sri.Sreelal Warrier, the learned Senior Standing Counsel appearing for the respondent, submits that the petitioner has filed a
W.P(C) No.7958 of 2024 3 revocation application on 12.03.2024. However, further action through Online portal is pending under “response to notice awaited”.
3. Considering the fact that the petitioner has already approached the approving Authority for
revocation/cancellation
of
the
GST registration of the petitioner, this writ petition is disposed with a direction to the Assistant Commissioner of Central Tax & Central Excise, Palakkad Division, Central Revenue Building, Palakkad to finalise the proceedings or the revocation application filed by the petitioner. The petitioner is directed to furnish all the information before the competent authority within seven days from the date of receipt of a certified copy of this judgment, i.e, on or before 19.04.2024. The petitioner
W.P(C) No.7958 of 2024 4 shall fursnish the information On-line and shall appear before the Assistant Commissioner on 19.04.2024. After considering the application and the documents submitted by the petitioner and also after hearing the petitioner, the Assistant Commissioner shall dispose of the revocation application expeditiously.
Sd/- DINESH KUMAR SINGH JUDGE sp/11/04/2024
W.P(C) No.7958 of 2024 5
W.P(C) No.7958 of 2024 6 APPENDIX OF WP(C) 7958/2024 PETITIONER’
S EXHIBITS
:- EXHIBIT P1 COPY OF CERTIFICATE OF REGISTRATION OF THE PETITIONER DTD. NIL EXHIBIT P2 COPY OF SALES REGISTER OF THE PETITIONER DTD. NIL EXHIBIT P3 COPY OF PURCHASE REGISTER OF THE PETITIONER DTD. NIL EXHIBIT P4 COPY OF SHOW CAUSE NOTICE FOR CANCELLATION OF REGISTRATION ISSUED BY THE RESPONDENT DTD. 20-01-2024 EXHIBIT P5 COPY OF ORDER FOR CANCELLATION OF REGISTRATION ISSUED BY THE RESPONDENT DTD. 09-02-2024 RESPONDENT’
S EXHIBITS
:- EXHIBIT R1 TRUE COPY OF SCREENSHOT OF SHOW CAUSE NOTICE ALONG WITH REMARKS UPLOADED ON ALL IN ONE SYSTEM EXHIBIT R2 SCREENSHOT OF ORDER OF CANCELLATION ALONG WITH REMARKS ON ALL IN ONE SYSTEM