Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 19TH DAY OF JULY 2023 / 28TH ASHADHA, 1945 WP(C) NO. 8491 OF 2016 PETITIONER/S:
R&D FOAMS REP. BY ITS MANAGING PARTNER AGED 39 YEARS K R RAJESH, S/O/.K V RAJAN, 5/645, SBI COLONY, RAMANATHAPURAM, KOPPAM, PALAKKAD DISTRICT, R/A.KUNDIL HOUSE, EZHAKKAD, MUNDUR, PALAKKAD DISTRICT BY ADV SRI.S.MURALI RESPONDENT/S:
1 THE STATE OF KERALA REP BY SECRETARY, TAXES GOVT OF KERALA, THIRUVANANTHAPURAM 695001 2 THE COMMERCIAL TAX OFFICER 2ND CIRCLE, PALAKKAD 678001 SRI JUSTIN JACOB THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 8491 OF 2016 2 JUDGMENT Petitioner has challenged the cancellation of VAT registration vide Ext.P1 exparte on the ground that he was hospitalized as per the medical certificate Ext.P2 and could not file the objections.
Even notice has also not been issued. There is no representation on behalf of the petitioner. The relief as sought, must have become stale as in 2017, GST was introduced.
Writ petition is ordered to be closed with a liberty to revive the matter, in case anything survives.
Sd/- sab AMIT RAWAL JUDGE
WP(C) NO. 8491 OF 2016 3 APPENDIX OF WP(C) 8491/2016 PETITIONER EXHIBITS EXHIBIT P1 TRUE PHOTOCOPY OF THE NOTICE U/S.16(10)OF THE KAVAT ACT 2003 R/W RULE 17(18)OF KAVAT RULES OF 2005 9/9/2015 EXHIBIT P2 TRUE PHOTOCOPY OF THE MEDICAL CERTIFICATE ISSUED TO PETITIONER DTD 5/1/2016 BY DR M A BALAKRISHNAN, PALAKKAD EXHIBIT P3 TRUE PHOTOCOPY OF THE RETIREMENT CUM RECONSTITUTION OF PARTNERSHIP DEED OF M/S.SMART FAB DTD 1/3/2013 EXHIBIT P4 TRUE PHOTOCOPY OF THE STATUS CONFIRMATION REPOT DOWNLOADED FROM OFFICIAL WEBSITE OF COMMERCIAL TAXES DEPARTMENT AS REGARDS M/S.R & D FOAMS/SMART FAB