Ratheesh Kumar Raveendran v. The Commissioner - Kerala High Court, 15 July 2022

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 15TH DAY OF JULY 2022 / 24TH ASHADHA, 1944 WP(C) NO. 22302 OF 2022 PETITIONER: RATHEESH KUMAR RAVEENDRAN AGED 40 YEARS, S/O. RAVEENDRAN, PROPRIETOR OF M.D. CABLES & SERVICES, 240, THUVAYOUR, MANAKALA, ERATH, PATHANAMTHITTA - 691 551. BY ADVS. ASWIN GOPAKUMAR ADITYA VENUGOPALAN ANWIN GOPAKUMAR NIKITHA SUSAN PAULSON IJAS MUHAMMED DONA MARY E.J. RESPONDENT: 1 THE COMMISSIONER THE KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O, THIRUVANANTHAPURAM - 695002, PIN - 695002 2 THE JOINT COMMISSIONER (APPEALS) II THE KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, FINANCIAL COMPLEX, 2ND FLOOR, MINI CIVIL STATION, PATHANAMTHITTA - 689645, PIN - 689645 3 THE STATE TAX OFFICER THE OFFICE OF THE STATE TAX OFFICER, THE STATE GOODS AND SERVICES TAX DEPARTMENT, 4TH FLOOR, REVENUE TOWER, ADOOR - 691523, PIN - 691523 OTHER PRESENT: ADV. JASMIN M M (GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W. P (C) No.22302/2022 -2- J U D G M E N T The petitioner's registration under the GST was cancelled by Ext.P3 order dated 08-10-2021. It appears that the petitioner applied for revocation of the registration through an application dated 25-02-2022 which was submitted manually. The said application has been rejected through Ext.P4 order on the ground that the application was not within the time prescribed under Section 30 of the Goods and Services Tax Act. The petitioner's appeal to the appellate authority has also been rejected by Ext.P5 upholding the view taken by the original authority in Ext.P4. 2. The learned counsel for the petitioner would submit that the issue appears to be squarely covered by a judgment of this court in W.P (C) No.19904/2022, where this court took the view that in view of the orders of the Supreme Court in suo motu Writ Petition No.3/2020, the time limit prescribed for applying for revocation of cancellation of registration could be seen as available till 28-05-2022. 3. Heard the learned Government Pleader also.

Having regard to the fact that the period from 15-03-2020 till 28-02- 2022 had been excluded by virtue of the orders of the Supreme Court in suo motu Writ Petition No.3/2020 and considering the fact that Ext.P3 order of cancellation was also within the above period, I am of the view that the rejection of the petitioner's application for revocation of the order cancelling registration could not have been rejected on the ground that the application for revocation for canellation was submitted only on 25-03-2022. Going by the orders of the Supreme Court in

W. P (C) No.22302/2022 -3- suo motu Writ Petition No.3/2020, the period of limitation should be treated as extended till 28-05-2022 as held by this court in W.P (C) No.19904/2022. Taking note of the above, this writ petition is allowed. Exhibits P4 & P6 orders are set aside. The 3rd respondent shall consider the application submitted on 25-03-2022 seeking revocation of the order cancelling the registration as one filed in time. It is further made clear that all legal consequences under the provisions of the GST Act and the Rules (following cancellation of registration and belated filing of returns) shall continue to operate against the petitioner and the restoration of registration by orders of this Court, as above, will not result in the petitioner being absolved of any statutory liability as aforesaid. In other words, the statutory liabilities of the petitioner following cancellation of registration, non-filing of returns and non- payment of tax will continue to operate against the petitioner notwithstanding the directions contained in this judgment. GOPINATH P. JUDGE AMG

W. P (C) No.22302/2022 -4- APPENDIX OF WP(C) 22302/2022 PETITIONER EXHIBITS Exhibit P1 EXT P1OF THE SUPPLY ORDER RECEIVED BY MD CABLES AND SERVICES FROM GEOVERNMENT MEDICAL COLLEGE HOSPITAL MULAKUNNATHUKAVU THRISSUR Exhibit1 EXT P1(A) -OF THE CERTIFICATE RECEIVE FROM MEDICAL COLLEGE HOSPITAL DEVELOPMENT SOCIETY, GANDHINAGAR, KOTTAYAM Exhibit2 EXT P2 -OF THE REGISTRATION CERTIFICATE OF THE PETITIONER Exhibit3 EXT P3 -OF THE ORDER DATED 08.10.2021 CANCELLING THE GST REGISTRATION OF THE PETITIONER Exhibit4 EXT P4 -OF THE ORDER DATED 26.03.2022 DISMISSING THE APPLICATION FILED BY THE PETITIONER FOR REVOCATION OF CANCELLATION OF GST REGISTRATION Exhibit5 EXT P5 -OF THE APPLICATION DATED 22.03.2022 FILED BY THE PETITIONER BEFORE RESPONDENT NO. 3 Exhibit6 EXT P6 -OF THE ORDER DATED 07.04.2022 PASSED BY RESPONDENT NO. 3