Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 4TH DAY OF OCTOBER 2023 / 12TH ASWINA, 1945 WP(C) NO. 25757 OF 2023 PETITIONER/S:
ATHIMATTATHIL ANUMOL, AGED 37 YEARS PROPRIETRIX, M/S. A-1 AGRO SPICES, GREENVALLEY ROAD, THENKALAM, KOTHAMANGALAM, ERNAKULAM DISTRICT, PIN - 686692
BY ADVS.HARISANKAR V. MENON MEERA V.MENON; R.SREEJITH K.KRISHNA; JOY P.J.; PARVATHY MENON
RESPONDENT/S:
1 STATE TAX OFFICER, TAX PAYER SERVICES CIRCLE, KOTHAMANGALAM, PIN - 686692 2 THE COMMISSIONER OF STATE GOODS & SERVICES TAX DEPARTMENT SGST DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN - 695002 OTHER PRESENT:
JASMINE M.M.-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.10.2023, 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 by the petitioner aggrieved by the order in Ext.P4, whereby the petitioner’s registration under GST has been cancelled on the ground that the petitioner does not conduct his business from the declared placed of business. It appears that some enquiry was conducted, and was found that the petitioner does not conduct any business from the declared address.
2.
The petitioner was issued a show cause notice in Ext.P3 dated 09.06.2023, asking him to furnish a reply to the notice within seven working days from the date of service of notice. The petitioner, admittedly, did not submit any reply to the said show cause notice in Ext.P3. As the petitioner did not submit the reply, the petitioner’s registration has been cancelled on the ground that the petitioner does not conduct
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any business from the declared place of business address.
3.
I find that the order passed in Ext.P4 is not without jurisdiction, nor does it suffer from any gross illegality which requires interference by this Court. This Court is not inclined to interfere with the impugned order. However, if the petitioner is aggrieved by the said order, he may file a statutory appeal under Section 107 before the Appellate Authority within a period of ten days from today. If the petitioner files the appeal, the appeal shall be considered on its merit without being influenced by any observation of this Court in the present judgment.
With the aforesaid liberty, the present writ petition stands finally disposed of.
Sd/- DINESH KUMAR SINGH JUDGE jjj
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APPENDIX OF WP(C) 25757/2023
PETITIONER EXHIBITS Exhibit P1 COPY OF REGISTRATION CERTIFICATE OF THE PETITIONER IN FORM GST REG-06 ISSUED BY GOVERNMENT OF INDIA DTD. 24-02-2023 Exhibit P2 COPY OF RETURN FILED BY THE PETITIONER IN FORM GSTR-3B FOR THE PERIOD FEBRUARY 2023 DTD. NIL Exhibit P2 (a) COPY OF RETURN FILED BY THE PETITIONER IN FORM GSTR-3B FOR THE PERIOD MARCH 2023 DTD. NIL Exhibit P2 (b) COPY OF RETURN FILED BY THE PETITIONER IN FORM GSTR-3B FOR THE PERIOD APRIL 2023 DTD. NIL Exhibit P3 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT DTD. 09-06-2023 Exhibit P4 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DTD. 01-07-2023 Exhibit P5 COPY OF PORTAL PAGE OF THE PETITIONER ISSUED BY THE 1ST RESPONDENT HAS BLOCKED THE INOPUT TAX CREDIT IN THE CREDIT LEDGER DTD. 03-06-2023