Judgment
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:
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J U D G M E N T
The present writ petition under Article 226 of the Constitution of India has been filed seeking the following reliefs:
“i) Issue a writ of Mandamus or any other appropriate writ, direction or order directing the Respondent Nos.2 and 3 to cancel the GST registration numbered as (GST/UIN:32AABFQ0018P1ZF) issued to the QSB Enterprises;
ii) Issue a writ of Mandamus or any other appropriate writ, direction or order directing the 2nd and 3rd respondent to take legal action against the QSB Enterprises for fraud and suppression of material facts for obtaining the GST registration;
iii) To dispense with filing of translation of vernacular documents in the interest of justice.
iv) Grant such other reliefs as this Hon'ble Court may deem fit to grant in the facts and circumstances of the case.”
2.
Ms Jasmin M M, learned Government Pleader, submits that taking the complaint of the petitioner into consideration, the GST registration of the 4th respondent has been cancelled.
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3.
In view of the aforesaid stand of the respondent, nothing survives in the writ petition.
The writ petition stands dismissed as infructuous.
Sd/- DINESH KUMAR SINGH JUDGE
jjj
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APPENDIX OF WP(C) 39997/2023
PETITIONER EXHIBITS Exhibit -P1 A TRUE COPY OF THE FORM A ISSUED BY THE REGISTRAR OF FIRMS DATED 11.12.2020 Exhibit-P2 A TRUE COPY OF THE DEATH CERTIFICATE ISSUED BY THE EDATHALA GRAMA PANCHAYAT DATED 04.11.2019 Exhibit-P3 A TRUE COPY OF THE LEGAL HEIRSHIP CERTIFICATE DATED 06.05.2019 ISSUED BY THE TAHSILDAR, ALUVA Exhibit P4 A TRUE OF THE COMPLAINT DATED 25.11.2020 BEFORE 2ND RESPONDENT WITH ENGLISH TRANSLATION Exhibit-P5 A TRUE COPY OF THE JUDGMENT DATED 30.11.2021 IN WRIT PETITION (CIVIL) NO.17087/2021 OF THIS HON'BLE COURT Exhibit P6 A TRUE COPY OF THE RTI REPLY DATED 04.11.2023 OF THE 2ND RESPONDENT WITH ENGLISH TRANSLATION Exhibit P7 A TRUE COPY OF THE COMPLAINT DATED 08.11.2022 SUBMITTED TO THE SUPERINTENDENT SALE TAX OFFICER, ANGAMALY WITH ENGLISH TRANSLATION Exhibit P8 A TRUE COPY OF THE COMPLAINT DATED 09.11.2022 SUBMITTED TO THE SALE TAX OFFICER, MATTANCHERY WITH ENGLISH TRANSLATION Exhibit P9 A TRUE COPY OF THE NOTICE ISSUED BY TALUK INDUSTRIES OFFICER, ALUVA TO QSB ENTERPRISES DATED 22.08.2023 AS TIOALV/180/2023-K1 WITH ENGLISH TRANSLATION Exhibit P10 A TRUE COPY OF THE COMPLAINT DATED 26.10.2023 SUBMITTED TO THE 2ND RESPONDENT WITH ENGLISH TRANSLATION Exhibit P11 A TRUE COPY OF THE COMPLAINT DATED 31.10.2023 SUBMITTED TO THE 3RD RESPONDENT WITH ENGLISH TRANSLATION