Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI MONDAY, THE 6TH DAY OF FEBRUARY 2023 / 17TH MAGHA, 1944 WP(C) NO. 2571 OF 2023 PETITIONER:
GEORGE KURIAN VELLATHOTTAM HOUSE, CHANDRANAGAR, PALAKKAD, PIN - 678007 BY ADVS.
HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS:
1 THE SUPERINTENDENT PALAKKAD SOUTH RANGE, CENTRAL TAX & CENTRAL EXCISE, CENTRAL GOODS & SERVICES TAX DEPARTMENT, PALAKKAD, PIN - 678001 2 COMMISSIONER (APPEALS) CENTRAL TAX, CENTRAL EXCISE & CUSTOMS, C.R. BUILDINGS, I.S. PRESS ROAD, ERNAKULAM, KOCHI, PIN - 682018 3 THE STATE TAX OFFICER IIND CIRCLE, STATE GOODS & SERVICES TAX DEPARTMENT, PALAKKAD, PIN - 678001 4 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN – 110001
WP(C) NO. 2571 OF 2023 2 5 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 SRI. SREELAL N. WARRIER,SC.
DR. THUSHARA JAMES, SR.GP.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 2571 OF 2023 3 T.R. RAVI, J.
-------------------------------------------- W. P. (C). No.2571 of 2023 -------------------------------------------- Dated this the 6th day of February, 2023 JUDGMENT The petitioner has challenged Ext.P3 order whereby the appeal preferred against cancellation of registration has been rejected stating that the remedy of the petitioner is to seek revocation of the cancellation. The appellate authority also found that the appellant is no longer eligible to make an application for revocation of the cancelled GST registration since the period for approaching for the said remedy has already expired.
2.
When the case is taken up today, the counsel for the petitioner placed before me the judgment in WP(C) No.19904/2022, which was rendered in similar circumstances. This Court after noting that the petitioner had filed the appeal within time and it is only a question of availing the wrong remedy, held that the period for filing an application for revocation has to be arrived at after deducting the period during which the petitioner had been before the wrong authority. I find that on the facts of this case, the directions issued by the learned Judge in WP(C) No.19904/2022 can be followed. This
WP(C) NO. 2571 OF 2023 4 is also a case where the appeal had been filed in time and since it is a case where the petitioner could have invoked the remedy for revocation of the cancellation of registration, the petitioner can be relegated to the said remedy.
In the above circumstances, this writ petition is allowed and it is directed that if the petitioner files a fresh application for revocation within 7 days from the date of receipt of a certified copy of this judgment, the same shall be treated as one filed within the time stipulated under the Statute and disposed of in accordance with law within four weeks thereafter.
Sd/- T.R. RAVI
JUDGE Pn
WP(C) NO. 2571 OF 2023 5 APPENDIX OF WP(C) 2571/2023 PETITIONER'S EXHIBITS Exhibit P1 COPY OF REGISTRATION CERTIFICATE OF THE PETITIONER IN FORM GST REG-06 DTD.
18.04.2018 Exhibit P2 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DTD. 10-12-2019 Exhibit3 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD. 26-10-2021 Exhibit P4 COPY OF LETTER ISSUED BY INDUS MOTOR COMPANY (TENANT) LTD,. DTD. 12-01-2023 Exhibit P5 COPY OF LETTER SUBMITTED BY THE PETITIONER DTD. 12-01-2023 Exhibit P6 COPY OF FRESH REGISTRATION CERTIFICATE ISSUED BY THE 3RD RESPONDENT DTD.
25-04-2022