Vasudevan N. vs. Union Of INDIA
Held
The High Court, based on the petitioner's counsel's submission, directed the 3rd respondent (Inspecting Assistant Commissioner, State GST Department) to consider and pass appropriate orders on Ext. P7 representation within six weeks. The Court explicitly stated it had not considered the matter on merit.
Facts
The petitioner, operating an institution named 'Seven Stars Finance', sought to change its name to 'Seven Stars Bankers' and submitted a representation (Ext. P7) to the Inspecting Assistant Commissioner, State GST Department. He also challenged an order (Ext. P6) issued by the Additional Commissioner (General).
Key Issues
The primary legal issue was whether the State GST Department could be directed to consider the petitioner's pending representation concerning a name change for his institution, which the department had not yet decided upon.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN WEDNESDAY, THE 2ND DAY OF AUGUST 2023 / 11TH SRAVANA, 1945 WP(C) NO. 24852 OF 2023 PETITIONER: VASUDEVAN N. AGED 64 YEARS S/O. AYYAPPAN, NILAPARAMBATH HOUSE, PULAMANTHOLE P.O., MALAPPURAM DISTRICT, PIN - 679323 BY ADVS. C.M.MOHAMMED IQUABAL P.ABDUL NISHAD MUHAMMED AMEEN ISTINAF ABDULLAH KEERTHI JAYAKUMAR RAIHANATH T.H. RESPONDENTS: 1 UNION OF INDIA REPRESENTED BY THE SECRETARY TO FINANCE DEPARTMENT, NEW DELHI, PIN - 110001 2 THE ADDITIONAL COMMISSIONER (GENERAL), OFFICE OF THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWERS, KARAMANA P.O., THIRUVANANTHAPURAM, PIN - 695002 3 THE INSPECTING ASSISTANT COMMISSIONER, STATE GST DEPARTMENT, OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER, MANJERI, MALAPPURAM DISTRICT, PIN - 676121 4 THE RESERVE BANK OF INDIA, NEW DELHI ,REPRESENTED BY ITS GENERAL MANAGER., PIN - 110001 BY ADV ASG OF INDIA SRI. S.MANU, DSGI, SRI. SAYED M. THANGAL, GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.24852/2023 2 P.V.KUNHIKRISHNAN, J. ---------------------
The judgment continues below.
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