The Assistant Commissioner vs. 2 B Tradelinks
Held
The High Court closed the writ appeal as infructuous. This was because the petitioner's Registration Certificate had already been reinstated as per the Single Judge's directions, and the Central Government had extended the time for applying for revocation of cancellation under the GST Act.
Facts
The Assistant Commissioner appealed against a Single Judge's order directing the reinstatement of a GST registration certificate. The original writ petition concerned the cancellation of the petitioner's GST registration.
Key Issues
The key legal issue in the appeal was the validity of the Single Judge's order for reinstatement of a GST registration, which became moot due to the actual reinstatement and a subsequent notification extending the time for revocation applications.
Sections Cited
None mentioned
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. MONDAY, THE 10TH DAY OF APRIL 2023 / 20TH CHAITHRA, 1945 WA NO. 706 OF 2023 (AGAINST THE JUDGMENT DATED 22.12.2022 IN WP(C) NO.30901/2022) APPELLANT/1ST RESPONDENT IN WP(C): THE ASSISTANT COMMISSIONER 1ST CIRCLE, STATE GOODS &SERVICES TAX DEPARTMENT, MINI CIVIL STATION ROAD, OLD BUS STAND,SH 15,THRIPUNITHURA, PIN – 682301 BY ADV GOVERNMENT PLEADER RESPONDENTS/PETITIONER & 2ND RESPONDENT IN WP(C): 1 2 B TRADELINKS MMC 23/352,SANTHIVANAM ROAD,NETTOOR P O,NEAR INTERNATIONAL MARKET,ERNAKULAM REPRESENTED BY ITS MANAGING PARTNER SRI.ABRAHAM DAVID, PIN – 682040 2 GOODS AND SERVICES TAX NETWORK REPRESENTED BY ITS CHAIRMAN,EAST WING,4TH FLOOR'WORK MARK 1,AEROCITY,NEWDELHI, PIN – 110037 BY ADV AJI V.DEV SRI.S MANU, DSG THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 10.04.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
:2: W.A.No.706 of 2023 JUDGMENT A.K.Jayasankaran Nambiar, J. Taking note of the submission of the learned counsel for the writ petitioner that pursuan
The judgment continues below.
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