Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 22ND DAY OF FEBRUARY 2024 / 3RD PHALGUNA, 1945 WP(C) NO. 28234 OF 2023 PETITIONER:
RANJITH C.
AGED 47 YEARS, PROPRIETOR, AR ASSOCIATES, 17/1485-T II, METRO BUILDING, RAM MOHAN ROAD, PUTHIYARA, KOZHIKODE, PIN – 673004.
BY ADVS.
SMT. NARAYANI HARIKRISHNAN SRI. R. JAIKRISHNA SRI. C. S. ARUN SHANKAR SRI. ANISH P.
RESPONDENTS:
1 STATE OF KERALA, REPRESENTED BY SECRETARY TO THE GOVERNMENT, FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM GPO, THIRUVANANTHAPURAM, PIN – 695001.
2 STATE TAX OFFICER, 3RD CIRCLE, OFFICE OF THE ASSISTANT COMMISSIONER, STATE GST DEPARTMENT, SGST COMPLEX, JAWAHAR NAGAR, ERANHIPALAM, KOZHIKODE, PIN – 673006.
3 COMMISSIONER, OFFICE OF COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P. O., THIRUVANANTHAPURAM, PIN – 695002.
BY ADV.
SMT. RESHMITA RAMACHANDRAN – GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 28234 OF 2023 2 DINESH KUMAR SINGH, J.
-------------------------- W.P.(C) No. 28234 of 2023 ------------------------- Dated this the 22nd day of February, 2024 JUDGMENT 1.
The petitioner has approached this Court being aggrieved by Exhibit P-2 order whereby the petitioner’s GST registration has been cancelled w.e.f. 10.09.2022. The petitioner admittedly did not file return for the last six months prior to the date of Show Cause Notice dated 10.10.2022. Despite the service of notice, the petitioner did not file any response to the Show Cause Notice nor he filed the returns for the last six months and paid tax, interest and late fee thereon.
2.
Sub-Section (2) of Section 29 of CGST/SGST Act, 2017 provides for cancellation of registration of a registered person if the registered person has failed to furnish returns for continuous period of six months as prescribed by the Rules made thereunder. Sub- Rule (4) of Rule 22 of CGST/SGST Act, 2017 prescribes that if the petitioner files return within a period of one month and pays the tax, interest and late fee thereon, the proceedings for cancellation of registration shall get dropped.
WP(C) NO. 28234 OF 2023 3 3.
It is not the case of the petitioner that the petitioner had filed return earlier before issuance of the notice or he had filed the return after issuance of notice within the notice period of one month. In view of the aforesaid undisputed facts, the proper authority has no option but to cancel the registration as the petitioner is in infarction of the law. The petitioner failed to file the return and even despite service of notice, he did not file the returns within a period of one month from the date of the notice nor he paid the tax, interest and late fee as is mandated under Sub-Rule (4) of Rule 22 of CGST/SGST Act, 2017. In view thereof, I find no substance in this writ petition and, hence, the same is hereby dismissed.
Sd/- DINESH KUMAR SINGH JUDGE Svn
WP(C) NO. 28234 OF 2023 4 APPENDIX OF WP(C) 28234/2023 PETITIONER’S EXHIBITS EXHIBIT P1 TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER DATED 10.8.2022 EXHIBIT P2 TRUE COPY OF THE FIRST ORDER OF CANCELLATION PASSED BY THE 2ND RESPONDENT DATED 6.1.2023 EXHIBIT P3 TRUE COPY OF THE SECOND ORDER OF CANCELLATION PASSED BY THE 2ND RESPONDENT DATED 6.1.2023 EXHIBIT P4 TRUE COPY OF THE GSTR 3B RETURN FOR THE MONTH OF JANUARY 2022 DATED 14.8.2023 EXHIBIT P5 TRUE COPY OF THE GSTR 3B RETURN FOR THE MONTH OF FEBRUARY 2022 DATED 14.8.2023 EXHIBIT P6 TRUE COPY OF THE GSTR 3B RETURN FOR THE MONTH OF MARCH 2022 DATED 14.8.2023 EXHIBIT P7 TRUE COPY OF THE GSTR 3B RETURN FOR THE MONTH OF APRIL 2022 DATED 16.8.2023 EXHIBIT P8 TRUE COPY OF THE GSTR 3B RETURN FOR THE MONTH OF MAY 2022 DATED 16.8.2023 EXHIBIT P9 TRUE COPY OF THE GSTR 3B RETURN FOR THE MONTH OF JUNE 2022 DATED 16.8.2023 EXHIBIT P10 TRUE COPY OF THE GSTR 3B RETURN FOR THE MONTH OF JULY 2022 DATED 16.8.2023 EXHIBIT P11 TRUE COPY OF THE GSTR 3B RETURN FOR THE MONTH OF AUGUST 2022 DATED 16.8.2023 EXHIBIT P12 A TRUE COPY OF THE JUDGMENT OF THE HON'BLE HIGH COURT OF GUJARAT IN SPECIAL CIVIL APPLICATION NO. 18860 OF 2021 AND CONNECTED CASES DATED 24.2.2022 EXHIBIT P13 A TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT IN IN WP(C) 28783/2022 DATED 22.12.2022
WP(C) NO. 28234 OF 2023 5 EXHIBIT P14 A TRUE COPY OF CIRCULAR NO: 122/41/2019/GST ISSUED BY CENTRAL BOARD OF DIRECT TAXES AND CUSTOMS DATED 5.11.2019 EXHIBIT P15 A TRUE COPY OF CIRCULAR NO: 8/2020 ISSUED BY COMMISSIONER, KERALA STATE GOODS AND SERVICES TAX DEPARTMENT DATED 4.8.2020 EXHIBIT P16 A TRUE COPY OF THE JUDGMENT OF THE HON'BLE SUPREME COURT IN WRIT PETITION (CIVIL) NO.
320 OF 2022 DATED 18.07.2022