Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS FRIDAY, THE 4TH DAY OF AUGUST 2023 / 13TH SRAVANA, 1945 WP(C) NO. 21283 OF 2023 PETITIONER/S:
CHENAVILA PURUSHOTHAMAN RAJEEV 5/611, CHENAVILA HOUSE, MATTATHURPADY, MURIKKINGAL P.O., THRISSUR, PIN – 680 699.
BY ADVS.
HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENT/S:
1 THE SUPERINTENDENT, COMMERCIAL TAX OFFICE, 1ST CIRCLE, CENTRAL TAX & CENTRAL EXCISE, CHALAKUDY RANGE, CHALAKUDY, THRISSUR, PIN – 680 307.
2 THE ASSISTANT COMMISSIONER, CENTRAL TAX & CENTRAL EXCISE, CHALAKUDY DIVISION, CHALAKUDY, THRISSUR, PIN – 680 307.
3 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN – 110 001.
BY ADV SREEJITH P. R THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No. 21283/2023 : 2 :
C.S. DIAS J.
--------------------------------------------------------- W.P.(C). No. 21283 of 2023 --------------------------------------------------------- Dated this the 4th day of August, 2023.
JUDGMENT This writ petition is filed to direct respondent Nos.
1 and 2 to process Exhibits P3 and P4 applications submitted by the petitioner to revoke the cancellation of the GST registration.
2. Heard Sri. Harisankar V. Menon, the learned counsel for the petitioner and Sri. R. Sreejith, the learned counsel appearing for respondents 1 and 2.
3. Sri. R. Sreejith, on instructions, submitted that subsequent to the filing of this writ petition, Exhibits P3 and P4 applications were considered by respondent Nos. 1 and 2 and the cancellation has been revoked.
Therefore, the writ petition has become infructuous.
The said submission is recorded.
W.P.(C) No. 21283/2023 : 3 :
Resultantly, the writ petition is dismissed as infructuous.
sd/- C.S. DIAS, JUDGE.
Rv