Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI THURSDAY, THE 2ND DAY OF FEBRUARY 2023 / 13TH MAGHA, 1944 WP(C) NO. 39479 OF 2022 PETITIONER:
1 ANAND KUMAR.P.T AGED 55 YEARS S/O P.T. VASU, PWD CONTRACTOR, ASC SADAN, CHEVARAMBALAM, KOZHIKODE 673017.
BY ADVS.
B.V.JOY SANKAR JACOB CHACKO SHAFFIE THOMAS R.RAJASREE (CHUTTIMATTATHIL) NINCY MATHEW RESPONDENT
S :
1 STATE TAX OFFICER (WORKS CONTRACT & LUXURY TAX) STATE GST COMPLEX BUILDING, JAWAHAR NAGAR, ERANHIPALAM P.O., KOZHIKODE, PIN - 673 006 2 DEPUTY COMMISSIONER OF STATE TAX SPECIAL CIRCLE-I, STATE GST COMPLEX BUILDING, JAWAHAR NAGAR, ERANHIPALAM P.O., KOZHIKODE, PIN - 673 006 3 GOODS AND SERVICES TAX NETWORK, REPRESENTED BY SECRETARY GOODS AND SERVICES TAX NETWORK EAST WING, 4TH FLOOR, WORK MARK-1, AEROCITY, NEW DELHI 110037 REPRESENTED BY SECRETARY 4 THE CHIEF ENGINEER IRRIGATION & ADMINISTRATION, PUBLIC OFFICE COMPLEX, PALAYAM, THIRUVANANTHAPURAM-695 003.
*5 ADDL.R5.THE COMMISSIONER OFFICE OF THE COMMISSIONER OF CENTRAL TAX, CENTRAL EXCISE AND CUSTOMS, GST BHAVAN, MANANCHIRA,CALICUT - 673001 *6 ADDL.R6.SUPERINTENDANT CGST RANGE KOZHIKODE-IV, OFFICE OF THE COMMISSIONER OF CENTRAL TAX, CENTRAL EXCISE AND CUSTOMS, GST BHAVAN, MANANCHIRA, , CALICUT 673001 **(ADDL.R5 AND R6 ARE IMPLEADED AS PER ORDER DATED 12.01.2023 IN IA 1/2023).
BY ADV.DR. THUSHARA JAMES, SR.GOVERNMENT PLEADER SRI. SREELAL WARRIER, STANDING COUNSEL
WPC No.39479 of 2022 2 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.39479 of 2022 3 T.R. RAVI, J.
------------------------------------ W.P.(C.) No.39479 of 2022 ------------------------------------ Dated this the 02nd day of February, 2023 JUDGMENT The petitioner has approached this Court for revocation of cancellation of registration as per Ext.P3 order. The petitioner is carrying out the business of works contract and submits that he could not file returns as his brother, who was looking into the office work during the year 2020 was taken ill and hospitalized for serious illness, to which he succumbed in December, 2021. He also states that he has applied for fresh registration and the application is still pending. The petitioner has also expressed his willingness to pay tax arrears if the cancellation of registration is revoked.
2. The learned Senior Government Pleader submits that the petitioner has an efficacious
WPC No.39479 of 2022 4 alternate remedy of filing an appeal against the cancellation of registration under Section 107 and the remedy of seeking revocation of the cancellation under Section 30.
In such circumstances, this writ petition is disposed of directing the petitioner to work out his statutory remedies by either filing an appeal against the cancellation or by seeking revocation of cancellation of registration. If an application in that behalf is filed within ten days from today, the same shall be treated as an application filed in time and orders passed within three weeks thereafter.
Sd/- T.R.RAVI JUDGE SKP/02-02
WPC No.39479 of 2022 5 APPENDIX OF WP(C) 39479/2022 PETITIONER’S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE REGISTRATION CERTIFICATE ISSUED BY GOVERNMENT OF INDIA DATED 17.07.2018 EXHIBIT P2 TRUE COPY OF THE DISCHARGE SUMMARY OF AMRITA INSTITUTE OF MEDICAL SCIENCES DATED 31.12.2020 EXHIBIT P3 TRUE COPY OF THE ORDER OF CANCELLATION OF REGISTRATION DATED 30.07.2021 EXHIBIT P4 TRUE COPY OF THE REPRESENTATION DATED 11.07.2022 BEFORE THE 4TH RESPONDENT EXHIBIT P-5 SHOW CAUSE NOTICE ISSUED TO THE PETITIONER BY THE OFFICER UNDER THE 2ND RESPONDENT DATED 30.04.2020 EXHIBIT P-6 GSTR SUMMARY FOR THE FINANCIAL YEAR 2020-21 FOR THE BUSINESS OF THE PETITIONER EXHIBIT P-7 RETURN FILED BY THE PETITIONER IN FORM GSTR-3B FOR THE PERIOD JULY-SEPTEMBER 2021-22 EXHIBIT P-8 APPLICATION FOR REVOCATION BEFORE THE OFFICER UNDER THE 2ND RESPONDENT AND A COPY OF THE SAME DATED 11.08.2022 RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A. TO JUDGE