Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH TUESDAY, THE 6TH DAY OF SEPTEMBER 2022/ 15TH BHADRA, 1944 WP(C) NO. 29098 OF 2022 PETITIONER:
NAMSHAD A AGED 34 YEARS S/O. AMU, CONTRACTOR, JANNATH HOUSE, STAR NAGAR, THEKKIL P.O., KASARAGOD DISTRICT, PIN – 671541 BY ADVS.
BABU JOSEPH KURUVATHAZHA MOHAMMED SHAFI.K RESPONDENTS:
1 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 2 COMMISSIONER KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM, PIN – 695002.
3 STATE TAX OFFICER, GST, KASARAGOD, THAYALANGADI, KASARAGOD, PIN – 671121.
OTHER PRESENT:
RAJEEV JYOTHISH GEORGE-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.09.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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JUDGMENT Dated this the 06th day of September, 2022 The petitioner states that he is entitled for reimbursement of Rs.2,00,41,264/- towards GST. The request made by the petitioner claiming reimbursement is pending consideration before the respondents. According to the petitioner, pending consideration of the claim of the petitioner for reimbursement, if his GST registration is cancelled, the petitioner will be put to untold hardship and loss.
2.
The Government Pleader entered appearance and controverted all the material contentions made by the petitioner.
3.
Heard the learned counsel for the petitioner and the learned Government Pleader.
4.
It is the specific case of the petitioner that he is entitled to GST reimbursement of Rs.2,00,41,264/- (Rupees Two crore forty one thousand two hundred and sixty four
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only). When such huge amount is due, if the registration of the petitioner is cancelled due to non-payment of GST, indeed the petitioner will be put to difficulties. The petitioner has preferred Ext.P5 representation before the 2nd respondent. In the circumstances, it is only just and proper that the 2nd respondent to consider Ext.P5 representation in accordance with law.
The writ petition is accordingly disposed of directing the 2nd respondent to consider and pass appropriate orders on Ext.P5 within a period of two months. Pending disposal of Ext.P5 representation, there shall be no coercive action for cancellation of the registration of the petitioner. The petitioner shall serve a copy of the writ petition along with a certified copy of this judgment on the 2nd respondent for compliance.
Sd/- N. NAGARESH, JUDGE
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APPENDIX OF WP(C) 29098/2022 PETITIONER'S EXHIBITS Exhibit P1 TRUE COPY OF THE DETAILS REGARDING THE REMITTANCE OF GST BY THE PETITIONER.
Exhibit P2 TRUE COPY OF THE CIRCULAR NO.90/2017/FIN. DATED 14.12.2017 ISSUED BY THE GOVERNMENT OF KERALA.
Exhibit P3 TRUE COPY OF THE CIRCULAR NO.18/2019/FIN. DATED 1.3.2019 ISSUED BY THE GOVERNMENT OF KERALA.
Exhibit P4 TRUE COPY OF G.O.(P) NO.173/2019/Fin.
DATED 22.12.2019 ISSUED BY THE GOVERNMENT OF KERALA.
Exhibit P5 TRUE COPY OF THE REPRESENTATION DATED 5.8.2022 SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENTS.