Khairunnisa v. The Joint Commissioner Of State Tax
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUE AY, THE 5TH DAY OF JULY 2022 / 14TH ASHADHA, 1944 WP(C) NO. 14269 OF 2022 PETITIONER: KHAIRUNNISA AGED 55 YEARS W/O LATE M.M. ABDUL RAHIMAN, RESIDING AT RAIF MANIZIL, MOOSODY, UPPALA (P.O), MANJESHWAR TALUK, KASARAGOD DISTRICT. PIN - 671322. BY ADVS. JAWAHAR JOSE CISSY MATHEWS EDWIN JOSEPH RESPONDENTS: 1 THE JOINT COMMISSIONER OF STATE TAX KASARAGOD, 1ST FLOOR, B BLOCK, CIVIL STATION, VIDYANAGAR (P.O), KASARAGOD. PIN - 671123 2 THE STATE TAX OFFICER KASARAGOD, 1ST FLOOR, NEAR CLOCK TOWER, RAILWAY STATION ROAD, KASARAGOD. PIN - 671121. 3 ARIF S/O LATE M.M. ABDUL RAHIMAN, RESIDING AT RAIF MANIZIL, MOOSODY, UPPALA (P.O), MANJESHWAR TALUK, KASARAGOD DISTRICT. PIN - 671322. OTHER PRESENT: SMT. JASMIN MM (GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No.14269/2022 2 JUDGMENT The petitioner has approached this Court being aggrieved by the fact that the application for registration submitted by the petitioner under the provisions of the GST Act and Rules has not been favourably considered by the authorities on account of a dispute raised by the 3rd respondent who is one among the children of the petitioner.
The brief facts are that the husband of the petitioner was conducting a sole proprietory business in respect of which he was issued with Ext.P1 registration. The husband of the petitioner expired on 16.5.2020 and thereafter the petitioner applied for GST registration in her name to enable her to continue with the business. This was objected to by one of the children of the petitioner namely, the 3rd respondent.
The learned counsel for the petitioner submits that the 3rd respondent had already initiated proceedings for partition and the civil Court had passed Ext.P10 interim order where the petitioner has been permitted to carry on the business hitherto carried on by her deceased husband (see Ext.P10).
Heard the learned Government Pleader also.
Having regard to the facts and circumstances of the case and considering the fact that the 3rd respondent has not appeared pursuant to the notice issued by this Court and taking note of Ext.P10 order of the
W.P.(C)No.14269/2022 3 Sub Court, Kasaragod, this writ petition will stand disposed of directing the competent among the respondents to process the application for registration given by the petitioner for continuing with the business of her late husband. This shall, however, be subject to any further interim/final orders that may be passed by the Sub Court, Kasaragod Court in O.S.No.43/2020. The needful shall be done within a period of one month from the date of receipt of a certified copy of this judgment. To enable consideration of the matter as above, Exts.P3(a) and P6 will stand quashed. GOPINATH P. JUDGE acd
W.P.(C)No.14269/2022 4 APPENDIX OF WP(C) 14269/2022 PETITIONER EXHIBITS Exhibit P1OF THE REGISTRATION CERTIFICATE DATED 12-7 2018 OF M.M. ABDUL RAHIMAN AS THE PROPRIETOR OF M/S.BADRIYATH WOOD INDUSTRIES . Exhibit P2OF THE DEATH CERTIFICATE DATED 8-6-2020 OF M.M.ABDUL PAHIMAN Exhibit P3OF THE SHOW CAUSE NOTICE DATED 31-12-2020 ISSUED BY THE 2 RESPONDENT Exhibit P3(a)OF THE ORDER DATED 13-1-2021 ISSUED BY THE 2ND RESPONDENT Exhibit P4OF THE ACKNOWLEDGEMENT WHICH WAS ISSUED ELECTRONICALLY, EVIDENCING THE SUBMISSION OF APPLICATION FOR REGISTRATION BY THE PETITIONER Exhibit P5OF THE COMMUNICATION DATED 30-4- 2021, WHEREBY THE 2ND RESPONDENT RETURNED THE APPLICATION NOTIFYING CERTAIN DEFECTS Exhibit P6OF THE ORDER DATED 30-6-2021 ISSUED BY THE 2ND RESPONDENT Exhibit P7OF THE PLAINT DATED 22-10-2020 FILED BY THE 3RD RESPONDENT AS O.S. NO.43/2020 BEFORE THE SUB COURT, KASARAGOD Exhibit P8OF THE WRITTEN STATEMENT DATED 14-1-2021 FILED BY THE PETITIONER AND OTHER LEGAL HEIRS OF LATE M.M. ABDUL RAHIMAN, EXCEPT THE 3RD RESPONDENT, IN THE AFOREMENTIONED CIVIL SUIT, TOGETHER WITH THE DOCUMENTS PRODUCED THEREWITH Exhibit P9OF THE INTERLOCUTORY APPLICATION, FILED AS L.A. NO.4.2021, FILER BY THE PETITIONER AND OTHER LEGAL HEIRS OF LATE M.M. ABDUL RAHIMAN, EXCEPT THE 3 RESPONDENT, IN THE AFOREMENTIONED CIVIL SUIT
W.P.(C)No.14269/2022 5 Exhibit P10OF THE ORDER DATED 26-3-2021 IN LA. NO. 1/2021 IN 0.5 NO.43/2020 ON THE FILES OF SUB COURT, KASARAGOD
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.