M/S. Steel INDIA vs. The State Tax Officer
Held
The High Court dismissed the writ appeal, upholding the Single Judge's decision to relegate the appellant to the appellate authority. However, it clarified that the appellate authority must independently examine the appellant's evidence of business activity and not be solely guided by the landlord's statement, especially if they are in inimical terms.
Facts
M/s. Steel India's GST registration was cancelled for failing to demonstrate business operations at the declared premises and issuing invoices without supply, with the cancellation orders partly relying on a landlord's statement. The Single Judge dismissed their writ petition, directing them to prefer an appeal.
Key Issues
Whether the Single Judge erred in relegating the appellant to an alternative remedy when their GST registration was cancelled based on a landlord's statement without providing an opportunity for cross-examination, allegedly violating natural justice.
Sections Cited
None
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH THURSDAY, THE 26TH DAY OF OCTOBER 2023 / 4TH KARTHIKA, 1945 WA NO. 1859 OF 2023 AGAINST THE JUDGMENT WP(C) 29033/2023 OF HIGH COURT OF KERALA APPELLANT/PETITIONER: M/S. STEEL INDIA IX/205, MAMPULLY, KANDASSANKADAVU, THRISSUR , REPRESENTED BY ITS MANAGING PARTNER, BIJU CHETTUKULAM SURENDRAN., PIN - 680613 BY ADVS.HARISANKAR V. MENON MEERA V.MENON R.SREEJITH PARVATHY MENON K.KRISHNA RESPONDENTS/RESPONDENTS: 1 THE STATE TAX OFFICER TAX PAYER SERVICES CIRCLE, STATE GOODS & SERVICES TAX DEPARTMENT, NATTIKA, THRISSUR, PIN - 680004 2 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 26.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.A.No.1859 of 2023 J U D G M E N T Dr. A.K.Jayasankaran Nambiar, J.
The petitioner in W.P.(C).No.29033 of 2023 is the appellant herein, aggrieved by the judgment dated 5.10.2023 of the learned Single Judge in th
The judgment continues below.
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