Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 15TH DAY OF DECEMBER 2022 / 24TH AGRAHAYANA, 1944 WP(C) NO. 40071 OF 2022 PETITIONER:
RADHAKRISHNAN, AGED 81 YEARS, S/O. NARAYANAN, PROPRIETOR, PULIMOOTTIL TEXTILES (PULIMOODU TEXTILES), M.G. ROAD, STATUE, THIRUVANANTHAPURAM-695 001, RESIDING AT PUTHENVEEDU, KAVANADU P.O.,KOLLAM- 691 003, PRESENTLY RESIDING AT 'AVANI' ,RRA-E-74, RISHIMANGALAM, VANCHIYOOR, THIRUVANANTHAPURAM – 695 035.
BY ADVS.
D.KISHORE MEERA GOPINATH R.MURALEEKRISHNAN (MALAKKARA) ATHUL V. VADAKKEDOM RESPONDENTS:
1 THE ASSISTANT COMMISSIONER, THIRUVANANTHAPURAM SOUTH DIVISION, GST BHAVAN, PRESS CLUB ROAD, STATUE, THIRUVANANTHAPURAM – 695 001.
2 THE SUPERINTENDENT, COMMERCIAL TAX OFFICE-1 CIRCLE, GST BHAVAN, PRESS CLUB ROAD, STATUE, THIRUVANANTHAPURAM – 695 001.
ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 40071 OF 2022 2 JUDGMENT The petitioner has approached this Court being aggrieved by Ext.P12 order canceling the registration of the petitioner obtained under the provisions of GST laws. It is the case of the petitioner that Ext.P12 order has been issued at the instigation of his land lord and on the premise that the rent deed under which the petitioner obtained the premises was forged. It is submitted that the petitioner did not receive Ext.P11 show cause notice and was thus not in a position to represent the matter before the authority. It is submitted that a reading of Ext.P12 also shows that the order has been issued on the basis of instructions issued to the Superintendent, Commercial Tax Office – 1 Circle, Statue Range by the Assistant Commissioner, Thiruvananthapuram South Division. It is submitted that the petitioner will not get any justice if he is to appear before the officer, who issued the order of cancellation.
2.
The learned Senior Government Pleader would submit that since the petitioner is within time to file an application for revocation under Section 30 of the CGST / SGST Acts, it is for the petitioner to approach the 2nd
WP(C) NO. 40071 OF 2022 3 respondent with an application for revocation. It is submitted that dehors any direction issued by the Assistant Commissioner, Thiruvananthapuram South Division, the contention of the petitioner can be considered in the application for revocation. It is submitted that the petitioner may approach the 2nd respondent with all documents and materials, to prove that the cancellation of registration, was not proper or legal.
3.
Having heard the learned counsel for the petitioner and the learned Senior Government Pleader appearing for the respondents, I am of the view that since the petitioner is in time to apply for revocation of the order canceling the registration, the petitioner may approach the 2nd respondent with all materials and documents that may be necessary to show that the order of cancellation was based on wrong premise and the same is not legal or proper. Having regard to the aforesaid finding, I direct that if the petitioner appears before the 2nd respondent at 11.00AM on 19.12.2022 and also files an application for revocation of Ext.P12 order canceling the registration of the petitioner, the 2nd respondent shall consider the matter independent of any observation or direction issued by the Assistant
WP(C) NO. 40071 OF 2022 4 Commissioner, Thiruvananthapuram South Division. A decision shall be taken on the application for revocation having regard to the documents and materials that may be produced by the petitioner. Such decision shall be taken not later than 23.12.2022.
The writ petition stands disposed of as above.
Sd/- GOPINATH P.
JUDGE DK
WP(C) NO. 40071 OF 2022 5 APPENDIX OF WP(C) 40071/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE DEED OF LICENCE DATED 1.6.2016 EXECUTED BETWEEN THE SON OF THE PETITIONER SRI. SUBIN. R WITH M/S.
RAJAN PILLAI FOUNDATION Exhibit P2 TRUE COPY OF THE DEED OF LICENCE DATED 1.5.2017 EXECUTED BETWEEN THE SON OF THE PETITIONER SRI. SUBIN. R WITH M/S.
RAJAN PILLAI FOUNDATION Exhibit P3 TRUE COPY OF THE DEED OF LICENCE DATED 18.7.2018 EXECUTED BETWEEN THE SON OF THE PETITIONER SRI. SUBIN. R WITH M/S.
RAJAN PILLAI FOUNDATION Exhibit P4 TRUE COPY OF THE DEED OF LICENCE DATED 8.6.2020 EXECUTED BETWEEN THE SON OF THE PETITIONER SRI. SUBIN. R WITH M/S.
RAJAN PILLAI FOUNDATION Exhibit P5 TRUE COPY OF THE AGREEMENT OF LICENCE DATED 17.5.2021 EXECUTED BETWEEN THE PETITIONER AND M/S. RAJAN PILLAI FOUNDATION Exhibit P6 TRUE COPY OF THE GST REGISTRATION CERTIFICATE DATED 29.5.2021 IN FORM GST REG-06 ISSUED TO THE PETITIONER FOR PULIMOOTTIL TEXTILES Exhibit P7 TRUE COPY OF THE REGISTRATION CERTIFICATE DATED 14.8.2021 ISSUED BY THE GOVERNMENT OF INDIA TO PULIMOOTTIL TEXTILES UNDER THE MSMED ACT Exhibit P8 TRUE COPY OF THE JUDGMENT DATED 4.1.2022 IN W..P.(C) 19774/2021 OF THIS HONOURABLE COURT
WP(C) NO. 40071 OF 2022 6 Exhibit P9 TRUE COPY OF THE LICENCE DATED 1.2.2022 ISSUED BY THE CORPORATION OF THIRUVANANTHAPURAM TO THE PETITIONER Exhibit P9(a) TRUE COPY OF THE LICENCE DATED 1.11.2022 ISSUED BY THE CORPORATION OF THIRUVANANTHAPURAM TO THE PETITIONER Exhibit P10 TRUE COPY OF THE FIR IN CRIME 1058/2021 DATED 16.8.2021 OF CANTONMENT POLICE STATION Exhibit P11 TRUE COPY OF THE SHOW CAUSE NOTICE DATED 28.11.2022 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER Exhibit P12 TRUE COPY OF THE ORDER FOR CANCELLATION OF REGISTRATION DATED 7.12.2022 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER