J. Kumar vs. The State Tax Officer
Held
The High Court directed the respondents to unblock the GST portal for the petitioner within ten days, enabling them to file their pending returns, as the Appellate Authority's order restoring registration was not challenged by the State.
Facts
The petitioner's GST registration, initially cancelled by the 1st respondent, was restored by the Appellate Authority. Despite this restoration order, the petitioner was unable to file pending returns as the GST portal remained blocked.
Key Issues
The key issue was the non-compliance by the tax authorities with an Appellate Authority's order restoring GST registration, specifically the continued blocking of the GST portal preventing the petitioner from filing returns.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 7TH DAY OF FEBRUARY 2024 / 18TH MAGHA, 1945 WP(C) NO. 970 OF 2024 PETITIONER/S: J. KUMAR, AGED 44 YEARS PROPRIETOR, SHABARI TRADERS, SHED NO.9, MINI INDUSTRIES ESTATE, MARUKIL, MALAYINKEEZHU, THIRUVANANTHAPURAM DISTRICT, PIN - 695571 BY ADVS. S.ANIL KUMAR (TRIVANDRUM) V.SATHEESH (S-3495) K.SUNDAR RAHUL A. SABU C.J RESPONDENT/S: 1 THE STATE TAX OFFICER, TAX PAYER SERVICE CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, KATTAKKADA, AT MINI CIVIL STATION, NEYYATTINKARA, THIRUVANANTHAPURAM DISTRICT, PIN - 695121 2 THE JOINT COMMISSIONER OF STATE TAX (APPEALS, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM, PIN - 695002 OTHER PRESENT: RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C)No.970 of 2024 2 JUDGMENT Dated this the 7th day of February, 2024 The present writ petition has been filed by the petitioner seeking the following reliefs: i. To issue a writ of mandamus or any other appropriate writ or orders directing
The judgment continues below.
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