Shahira vs. State Of Kerala
Held
The High Court held that since the GST registration of the 4th respondent had already been cancelled, the reliefs sought by the petitioner had become infructuous. Consequently, nothing survived in the writ petition.
Facts
The petitioner sought a writ of mandamus to direct the GST authorities to cancel the GST registration of M/s QSB Enterprises and initiate legal action against them for alleged fraud and suppression of material facts in obtaining the registration. During the hearing, the Government Pleader informed the Court that the GST registration of M/s QSB Enterprises had already been cancelled.
Key Issues
Whether the GST registration of M/s QSB Enterprises should be cancelled and legal action taken against them for alleged fraud in obtaining the registration.
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 6TH DAY OF DECEMBER 2023 / 15TH AGRAHAYANA, 1945 WP(C) NO. 39997 OF 2023 PETITIONER/S:
SHAHIRA, AGED 37 YEARS D/O LATE SHEIKH YOUSUF SULTHAN, KATTETH HOUSE, KOOVAPPADY VILLAGE, KUNATHUNADU TALUK, EDAVOOR P.O, ERNAKULAM, PIN - 683554
BY ADVS. K.I.SAGEER; K.M.NASARUDHEEN; MUHAMMED YASIL RESPONDENT/S:
1 STATE OF KERALA REPRESENTED ADDITIONAL CHIEF SECRETARY, INDUSTRIES DEPARTMENT, THIRUVANANTHAPURAM, PIN - 695001 2 GST OFFICER, GOODS AND SERVICE TAX DEPARTMENT ANGAMALY, ERNAKULAM, PIN - 683572 3 JOINT COMMISSIONER, GOODS AND SERVICE TAX DEPARTMENT ALUVA, ERNAKULAM, PIN - 683101 4 M/S QSB ENTERPRISES INDUSTRIAL DEVELOPMENT PLOT CHEMBANNUR, ANGAMALY, REPRESENTED BY ITS MANAGING PARTNER AHAMMAD KABEER, AGED 38 YEARS, S/O SHEIKH YUSUF SULTHAN VENNIPARAMBIL HOUSE, DESOM, ALUVA, ERNAKULAM, PIN - 683102
JASMINE M.M.-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.39997/2023
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J U D G M E N T
The present writ petition under Article 226 of the
The judgment continues below.
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