Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 13TH DAY OF SEPTEMBER 2023 / 22ND BHADRA, 1945 WP(C) NO. 27498 OF 2023 PETITIONER:
MANOJ S AGED 48 YEARS PROPRIETOR, KITCHEN INDIA, 22/784, FIRST AWANA ARCADE, MATHARA, KOZHIKODE., PIN – 673 014.
BY ADVS.
R.JAIKRISHNA NARAYANI HARIKRISHNAN C.S.ARUN SHANKAR ANISH P.
RESPONDENTS:
1 STATE OF KERALA REPRESENTED BY SECRETARY TO THE GOVERNMENT, FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, GPO, THIRUVANANTHAPURAM., PIN – 695 001.
2 ASSISTANT COMMISSIONER TAX PAYER SERVICE CIRCLE FEROKE, STATE GST DEPARTMENT, 1ST FLOOR, SGST COMPLEX, JAWAHAR NAGAR ERANHIPALAM, KOZHIKODE., PIN – 673 006.
3 COMMISSIONER OFFICE OF COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM., PIN – 695 002.
SMT. RESHMITHA RAMACHANDRAN, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No. 27498/2023 : 2 :
DINESH KUMAR SINGH, J.
--------------------------------------------------------- W.P.(C). No. 27498 of 2023
--------------------------------------------------------- Dated this the 13th day of September, 2023.
JUDGMENT The present writ petition is filed under Article 227 of the Constitution of India against the cancellation of GST registration vide Exhibit P3 order dated 01.03.2023. The petitioner was a registered dealer under the Central Goods and Services Tax Act, 2017. It appears that the petitioner did not file monthly returns for six months.
The petitioner was issued with Exhibit P2 show cause notice dated 14.01.2023. After receipt of the same, the petitioner has filed returns on 23.06.2023. But, he did not file any reply to the show cause notice and thereafter, the impugned Exhibit P3 order came to be passed.
2.
Heard Sri. Jaikrishnan, the learned counsel for the petitioner and Smt. Reshmita Ramachandran, the learned Government Pleader for the respondent authorities.
3. Exhibit P3 order is dated 01.03.2023. The petitioner had filed returns on 23.06.2023. On a perusal of the impugned order, I find that no reasons are assigned therein and at one place, it has been stated that reply to the show cause notice dated 14.01.2023 has been
W.P.(C) No. 27498/2023 : 3 :
filed on 22.02.2023 and in the next sentence, it is stated that ‘no reply to notice to show cause has been submitted’. The petitioner himself admits that he did not file any reply to the show cause notice. The impugned order further shows the determination of amount payable pursuant to cancellation of registration as ‘0.0’. Therefore, it is evident that respondent No.2 has not applied its mind while passing the order for cancellation of registration.
4. In view of the above, the impugned Exhibit P3 order is set aside and the petitioner is directed to appear before respondent No.2 within ten days from today and satisfy the respondent No.2 the reasons for not filing the returns on time, which have been filed in the month of June, 2023. Respondent No.2 is directed to pass a fresh order in accordance with law.
With the above directions, the present writ petition stands allowed.
sd/- DINESH KUMAR SINGH, JUDGE.
Rv
W.P.(C) No. 27498/2023 : 4 :
APPENDIX OF WP(C) 27498/2023 PETITIONER’S EXHIBITS:
Exhibit P1 TRUE COPY OF THE SCREENSHOT OF THE CONTACT DETAILS OF THE PETITIONER IN THE GSTN PORTAL DATED NIL.
Exhibit P2 TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER DATED 14.1.2023.
Exhibit P3 TRUE COPY OF THE ORDER PASSED BY THE 2ND RESPONDENT DATED 1.3.2023.
Exhibit P4 TRUE COPY OF THE GSTR 3B RETURN FOR THE MONTH OF APRIL 2022 DATED 23.6.2023.
Exhibit P5 TRUE COPY OF THE GSTR 3B RETURN FOR THE MONTH OF MAY 2022 DATED 23.6.2023 Exhibit P6 TRUE COPY OF THE GSTR 3B RETURN FOR THE MONTH OF JUNE 2022 DATED 23.6.2023.
Exhibit P7 TRUE COPY OF THE GSTR 3B RETURN FOR THE MONTH OF JULY 2022 DATED 23.6.2023.
Exhibit P8 TRUE COPY OF THE GSTR 3B RETURN FOR THE MONTH OF AUGUST 2022 DATED 23.6.2023.
Exhibit P9 TRUE COPY OF THE GSTR 3B RETURN FOR THE MONTH OF SEPTEMBER 2022 DATED 23.6.2023.
Exhibit P10 TRUE COPY OF THE GSTR 3B RETURN FOR THE MONTH OF OCTOBER 2022 DATED 23.6.2023.
Exhibit P11 TRUE COPY OF THE GSTR 3B RETURN FOR THE MONTH OF NOVEMBER 2022 DATED 23.6.2023.
Exhibit P12 TRUE COPY OF THE GSTR 3B RETURN FOR THE MONTH OF DECEMBER 2022 DATED 23.6.2023.
Exhibit P13 TRUE COPY OF THE GSTR 3B RETURN FOR THE MONTH OF JANUARY 2023 DATED 23.6.2023.
Exhibit P14 TRUE COPY OF THE JUDGMENT OF THE HON'BLE HIGH COURT OF ALLAHABAD IN WRIT TAX 147/2022 DATED 22.9.2022.
Exhibit P15 A TRUE COPY OF THE JUDGMENT OF THE HON'BLE HIGH COURT OF GUJARAT IN SPECIAL CIVIL APPLICATION NO.
18860 OF 2021 AND CONNECTED CASES DATED 24.2.2022.
Exhibit P16 A TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT IN IN WP(C) 28783/2022 DATED 22.12.2022.
Exhibit P17 A TRUE COPY OF CIRCULAR NO: 122/41/2019/GST ISSUED BY CENTRAL BOARD OF DIRECT TAXES AND CUSTOMS DATED 5.11.2019.
W.P.(C) No. 27498/2023 : 5 :
Exhibit P18 A TRUE COPY OF CIRCULAR NO: 8/2020 ISSUED BY COMMISSIONER, KERALA STATE GOODS AND SERVICES TAX DEPARTMENT DATED 04.08.2020.
Exhibit P19 A TRUE COPY OF THE JUDGEMENT OF THE HON'BLE SUPREME COURT IN WRIT PETITION (CIVIL) NO. 320 OF 2022 DATED 18.07.2022 RESPONDENTS’ EXHIBITS: NIL True Copy PS To Judge.
rv