Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI FRIDAY, THE 24TH DAY OF MARCH 2023 / 3RD CHAITHRA, 1945 WP(C) NO. 9543 OF 2023 PETITIONER:
MUNOWAR ALI ANSARI, AGED 36 YEARS, ABIDA COTTAGE, POOVANNURPALLI, KALLIKODAM ROADM, RAMANATTUKARA, KOZHIKODE, PIN 673633 BY ADVS.
R.JAIKRISHNA NARAYANI HARIKRISHNAN C.S.ARUN SHANKAR ANISH P.
RESPONDENTS:
1 UNION OF INDIA, THROUGH ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI G.P.O., PIN – 110 001 2 STATE OF KERALA, REPRESENTED BY SECRETARY TO THE GOVERNMENT,FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM GPO, THIRUVANANTHAPURAM, PIN 695 001 3 STATE TAX OFFICER, FIRST CIRCLE (PRESENTLY TAX PAYER SERVICE CIRCLE), STATE GOODS AND SERVICE TAX DEPARTMENT, JAWAHAR NAGAR COLONY, ERANHIPALAM P.O., KOZHIKODE, PIN – 673 006 4 JOINT COMMISSIONER (APPEALS), OFFICE OF JOINT COMMISSIONER (APPEALS)STATE GOODS AND SERVICE TAX DEPARTMENT, NIRMAL ARCADE, ERANHIPALAM P.O., KOZHIKODE, PIN – 673 006 5 COMMISSIONER, OFFICE OF COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENTTAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM, PIN – 695 002 DR. THUSHARA JAMES, SR.GP.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO.9543 OF 2023 2 T.R. RAVI, J.
-------------------------------------------- W. P. (C). No.9543 of 2023 -------------------------------------------- Dated this the 24th day of March, 2023 JUDGMENT Admit.
2.
The learned DSGI takes notice for the 1st respondent and the learned Government Pleader takes notice for respondents 2 to 5.
The prayer in this writ petition is to quash Exts.P2 and P5 orders whereby the registration of the petitioner was cancelled and the order was upheld in appeal. The petitioner relies on the judgment of this Court dated 03.02.2020 in WP(C) No.
35159/2019, wherein this Court had considered the question as to non filing of returns for 6 months and the consequential cancellation of registration. This Court held that the period of six months should be fulfilled both at the time of issuance of the notice as well as at the time of passing the order. I am in respectful agreement with the dictum laid down in the above case. In the case on hand, it is pointed out that, the returns for
WP(C) NO.9543 OF 2023 3 the months March 2021 to July 2021 had been filed. As such, at the time of passing the order there was no 6 months default which is the basic requirement for cancelling a registration. In view of the above fact, the order of cancellation is not justified.
The writ petition is allowed. Exts.P2 and P5 are quashed and the respondents are directed to restore the registration of the petitioner, if, it is otherwise in order.
Sd/- T.R. RAVI
JUDGE ded/24.03.2023
WP(C) NO.9543 OF 2023 4 APPENDIX OF WP(C) 9543/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER DATED 8.10.2021 Exhibit P2 TRUE COPY OF ORDER PASSED BY THE 3RD RESPONDENT DATED 1.12.2021 Exhibit P3 TRUE COPY OF THE SCREENSHOT OF THE GSTN PORTAL EVIDENCING THE RETURN FILING DETAILS FOR THE PERIOD FROM JANUARY 2021 TO OCTOBER 2021 Exhibit P4 TRUE COPY OF THE APPEAL IN FORM GST APL01 FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT DATED 11.10.2022 Exhibit P5 TRUE COPY OF THE APPELLATE ORDER PASSED BY THE 4TH DATED 23.11.2022 Exhibit P6 A TRUE COPY OF JUDGMENT OF THE HIGH COURT OF TELENGANA IN W.P. 27071/2022 AS OBTAINED FROM THE WEBSITE OF THE HIGH COURT OF TELENGANA DATED 27.6.2022 Exhibit P7 A TRUE COPY OF JUDGMENT OF THE HIGH COURT OF TELENGANA IN W.P. 4381/2023 AS OBTAINED FROM THE WEBSITE OF THE HIGH COURT OF TELENGANA DATED 16.2.2023