Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 31ST DAY OF OCTOBER 2023 / 9TH KARTHIKA, 1945 WP(C) NO. 35883 OF 2023 PETITIONER:
GREEN MEADOWS AGRI-HORTI SOLUTIONS PVT. LTD.
ROOM NO.C2110A, JAWAHARLAL NEHRU INTERNATIONAL STADIUM, KALOOR, ERNAKULAM, PIN - 682017 REPRESENTED BY ITS DIRECTOR AND AUTHORISED SIGNATORY BY ADV K.SIJU RESPONDENTS:
1 STATE OF KERALA REPRESENTED BY SECRETARY TO THE DEPARTMENT OF TAXES, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM -, PIN – 695 001.
2 THE JOINT COMMISSIONER OF STATE TAX APPEALS ERNAKULAM, STATE GST DEPARTMENT, SECOND FLOOR, SGST COMPLEX, MATTANCHERRY, BAZAR ROAD, KOCHI, PIN – 682 002.
3 THE STATE TAX OFFICER TAX PAYER SERVICES, CIRCLE KALOOR, KOCHI, PIN – 682 017.
4 THE STATE TAX OFFICER STATE GST DEPARTMENT, 4TH FLOOR, SGST COMPLEX, THEVARA, PERUMANOOR, KOCHI, PIN – 682 015.
5 THE STATE TAX OFFICER CTO-I CIRCLE, GST DEPARTMENT, CLASS TOWER, KARGIL LANE, ERNAKULAM, KOCHI -, PIN – 682 018.
OTHER PRESENT:
JASMINE M.M.-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 35883 OF 2023 2 DINESH KUMAR SINGH, J.
-------------------------------------------- WP(C) NO. 35883 OF 2023 -------------------------------------------- Dated this the 31st day of October, 2023 J U D G M E N T 1.
The present writ petition has been filed for the following reliefs:- “i.
To issue a writ of mandamus commanding the 2nd respondent to pass orders on Ext.P5 appeal within a time limit prescribed by this Hon’ble Court.
ii.
To issue a writ of mandamus or any appropriate writ, order of direction commanding 2nd respondent to consider Ext.P4 i.e the full payment of the tax dues along with interest and late fee before passing any orders in Ext.P5 appeal.
iii.
To direct the respondents 2 to 5 revive Ext.P1 registration certificate since the same was cancelled while nationwide lockdown is imposed throughout the country.
iv.
To declare that the petitioner is not liable to pay any GST or interest or fine from
WP(C) NO. 35883 OF 2023 3 1.4.2019 since the registration was cancelled w.e.f 31.3.2019.
v.
To pass such other order that this Honourable Court deem fit and proper in the facts and circumstances of the case.” 2.
Considering the limited prayer of the petitioner, the present writ petition is disposed of with a direction to the 2nd respondent to consider and decide the pending Ext.P5 appeal before him expeditiously, preferably within a period of two months in accordance with law.
Sd/- DINESH KUMAR SINGH JUDGE rpr
WP(C) NO. 35883 OF 2023 4 APPENDIX OF WP(C) 35883/2023 PETITIONER’S EXHIBITS Exhibit P1 A TRUE COPY OF THE REGISTRATION CERTIFICATE NO. 32AAFCG1320B1ZL DATED 17.7.2018 ISSUED UNDER FORM GST REG-06.
Exhibit P2 A TRUE COPY OF THE SHOWCAUSE NOTICE ISSUED UNDER RULE 22(1) OF CG & ST RULES, 2017 DATED 3.2.2020.
Exhibit P3 A TRUE COPY OF THE ORDER FOR CANCELLATION OF REGISTRATION DATED 25.6.2020 ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT.
Exhibit P4 TRUE COPIES OF THE RETURNS SUBMITTED BY THE PETITIONER AS PER THE REQUEST OF THE 3RD RESPONDENT FOR THE MONTH OF JANUARY-MARCH, 2018-2019 DATED 22.8.2023.
Exhibit P4(a) TRUE COPY OF THE RETURNS FOR APRIL TO JUNE, 2018-2019 DATED 23.8.2023.
Exhibit P4(b) TRUE COPY OF THE RETURNS FOR JULY TO SEPTEMBER 2018-2019 DATED 22.8.2023.
Exhibit P4(c) TRUE COPY OF THE RETURNS FOR OCTOBER TO DECEMBER 2018-2019 DATED 22.8.2023.
Exhibit P5 A TRUE COPY OF THE APPEAL FILED BY THE PETITIONER REGARDING GSTIN NO.32AAFCG1320B1ZL BEFORE THE 2ND RESPONDENT DATED 7.9.2023.