Namshad A vs. State Of Kerala
Held
The Court directed the 2nd respondent to consider and pass appropriate orders on the petitioner's representation (Ext.P5) within two months. It also ordered that no coercive action for cancellation of the petitioner's GST registration should be taken until the representation is disposed of.
Facts
The petitioner claimed entitlement to Rs. 2,00,41,264/- as GST reimbursement, with his request pending before the authorities. He feared cancellation of his GST registration due to non-payment while his reimbursement claim was unresolved, leading to hardship.
Key Issues
The primary issues were the consideration of the petitioner's pending GST reimbursement claim and protection against cancellation of his GST registration during the pendency of this claim.
AI-generated summary — verify with the full judgment below
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:
W.P.(C).No.29098 of 2022 ..2.. 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
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