Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 17TH DAY OF JANUARY 2024 / 27TH POUSHA, 1945 WP(C) NO. 900 OF 2024 PETITIONER:
OLEENA MAHILA SAMAJAM, 39/87 B, WEST HILL, KOZHIKODE, KERALA-673005, REPRESENTED BY ITS CHAIRPERSON T. SUJATHA.
BY ADVS.
SRI. M. K. HAJARA SRI. C. RAMACHANDRAN SMT. HOWLATH JAHAN RESPONDENTS:
1 STATE TAX OFFICER, COMMERCIAL TAX OFFICE, CIRCLE I, KOZHIKODE, KERALA, PIN – 673006.
2 GOODS AND SERVICES TAX NETWORK, EAST WING, 4TH FLOOR, WORK MARK-1, AEROCITY, NEW DELHI, PIN – 110037.
3 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPPALAM, KARAMANA P. O., THIRUVANANTHAPURAM, PIN – 695002.
BY ADV.
SMT. RESHMITA RAMACHANDRAN – GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 900 OF 2024 2 DINESH KUMAR SINGH, J.
-------------------------- W.P.(C) No. 900 of 2024 ------------------------- Dated this the 17th day of January, 2024 JUDGMENT 1.
The present writ petition has been impugning Exhibit P-3 order whereby the petitioner’s registration under the provisions of CGST/SGST Act, 2017 has been cancelled as the petitioner despite notice did not file return of its income.
2.
Before cancellation of the registration, a notice under Rule 22(1), Sub-rule (2A) of Rule 21A was issued to the petitioner asking the petitioner to furnish reply by 04.05.2022. The reason for issuing the notice was mentioned as under;
“Any Taxpayer other than composition taxpayer has not filed returns for a continuous period of six months”.
Despite the service of the said notice, the petitioner did not file the return. In view thereof, the impugned order in Exhibit P-3 has been passed cancelling the registration.
4.
The learned Counsel for the petitioner submits that the petitioner was handicapped as the petitioner’s accountant did not notice the notice issued to the petitioner. The petitioner is a
WP(C) NO. 900 OF 2024 3 voluntary organisation engaged in social works without any profit motives and, therefore, a lenient view may be taken and the petitioner may be extended some more time to file return.
5.
This Court will not pass an order which is in violation of the statutory provisions. When the statute requires filing of return within a particular time, this Court will not extend the limitation for filing the returns. Admittedly, the petitioner did not file the return for a period of six months and, despite service of notice, failed to file the return. Therefore, the petitioner’s registration has been cancelled. There is a remedy of filing appeal against the order of cancellation of registration. However, the petitioner has not approached the appellate authority. The order was passed way back on 05.05.2022 and the petitioner has approached this Court in the present writ petition in the year 2024. This Court, therefore, cannot grant any indulgence to the petitioner against the impugned order in Exhibit P-3 dated 05.05.2022. Therefore, the present writ petition is hereby dismissed.
Sd/-
DINESH KUMAR SINGH JUDGE Svn
WP(C) NO. 900 OF 2024 4 APPENDIX OF WP(C) 900/2024 PETITIONER’S EXHIBITS EXHIBIT P1 TRUE COPY OF THE REGISTRATION CERTIFICATE DATED:16.07.2020 EXHIBIT P2 TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED IN FORM GST REG-17/31 DATED: 25.04.2022 EXHIBIT P3 TRUE COPY OF THE CANCELLATION ORDER ISSUED IN FORM GST REG-19 DATED: 05.05.2022 EXHIBIT P4 TRUE COPY OF THE LETTER DATED: 22.07.2022 EXHIBIT P5 TRUE COPY OF THE LAST RETURN FILED FOR THE MONTH OF APRIL 2022 DATED: 29.11.2023 EXHIBIT P6 TRUE COPY OF THE JUDGMENT OF PANDARAKANDIYIL MOIDEENKUTTY VS. THE SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE & ORS [(2023) 31 KTR 1 (KER)] DATED 06.07.2022 EXHIBIT P7 TRUE COPY OF THE LETTER ISSUED BY THE SECRETARY OF PANDIKKAD GRAMA PANCHAYATH DATED 03.01.2024 WITH TRANSLATION EXHIBIT P8 TRUE COPY OF THE TAX INVOICE DATED 12.06.2022 RAISED AGAINST CLEAN KERALA COMPANY LIMITED EXHIBIT P8(A) TRUE COPY OF THE TAX INVOICE DATED 27.06.2022 RAISED AGAINST IPE GLOBAL LIMITED EXHIBIT P8(B) TRUE COPY OF THE TAX INVOICE DATED RAISED AGAINST IPE GLOBAL LIMITED 27.06.2022