Gold View Vyapaar Private Limited v. The Joint Commissioner (Appeals)
Original PDF →W.P.(C)No.16405/2022 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 13TH DAY OF JUNE 2022 / 23RD JYAISHTA, 1944 WP(C) NO. 16405 OF 2022 PETITIONER: GOLD VIEW VYAPAAR PRIVATE LIMITED, GLENMARY ESTATE, PEERMADE, IDUKKI - 685531, REPRESENTED BY ITS AUTHORIZED SIGNATORY, MR. BINOD KULAKATTIL, BY ADVS. V.B.HARI NARAYANAN KAVYA VARMA M. M. RESPONDENTS: 1 THE JOINT COMMISSIONER (APPEALS) OFFICE OF THE JOINT COMMISSIONER (APPEALS), STATE GOODS AND SERVICE TAX DEPARTMENT, TAX COMPLEX, PERUMANOOR P.O, THEVARA, COCHIN - 682015. 2 STATE TAX OFFICER, OFFICE OF THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX OFFICE, PEERMADE, IDUKKI - 685531. OTHER PRESENT: ADV. DR. THUSHARA JAMES (SR.GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No.16405/2022 2 JUDGMENT The petitioner has approached this Court being aggrieved by cancellation of registration under the provisions of GST Act. The petitioner has filed Ext.P13 appeal before the 1st respondent and the same is stated to be pending.
Today, when the matter is taken up for consideration, it is the submission of the learned counsel appearing for the petitioner that though the petitioner has taken several contentions, he will be satisfied if a direction is issued to the 1st respondent to consider and pass orders on Ext.P13 appeal, after affording an opportunity of being heard.
The learned senior Government Pleader has no objection to such a direction being issued. The writ petition will therefore stand disposed of directing the 1st respondent to consider and pass orders on Ext.P13 appeal, after affording an opportunity of hearing to the petitioner. All contentions raised by the petitioner in this writ petition are left open for adjudication. Considering the fact that the issue involves cancellation of GST registration of the petitioner, the 1st respondent shall endeavour to consider and pass orders on Ext.P13 appeal within a period of two weeks from the date of receipt of a certified copy of this judgment. To
W.P.(C)No.16405/2022 3 ensure that the appeal is decided within the time prescribed above, the petitioner shall mark appearance before the 1st respondent along with the certified copy of this judgment on 16.6.2022. The 1st respondent shall thereafter fix a date for hearing and dispose of Ext.P13 appeal within the time specified above. GOPINATH P. JUDGE acd
W.P.(C)No.16405/2022 4 APPENDIX OF WP(C) 16405/2022 PETITIONER EXHIBITS Exhibit P1 A COPY OF THE GST REGISTRATION CERTIFICATE ISSUED IN THE NAME OF THE PETITIONER Exhibit P2 A COPY OF THE SHOW CAUSE NOTICE DATED 02.12.2021 ISSUED BY THE 2ND RESPONDENT Exhibit P3 A COPY OF ORDER OF CANCELLATION DATED 10.01.2022 ISSUED BY THE 2ND RESPONDENT. Exhibit P4 A COPY OF THE PAYMENT RECEIPTS GENERATED FROM THE SYSTEM IN RESPECT OF THE RETURNS FILED IN MAY, 2021 Exhibit P5 A COPY OF THE PAYMENT RECEIPTS GENERATED FROM THE SYSTEM IN RESPECT OF THE RETURNS FILED IN JUNE, 2021 Exhibit P6 A COPY OF THE PAYMENT RECEIPTS GENERATED FROM THE SYSTEM IN RESPECT OF THE RETURNS FILED IN JULY, 2021 Exhibit P7 A COPY OF THE PAYMENT RECEIPTS GENERATED FROM THE SYSTEM IN RESPECT OF THE RETURNS FILED IN AUGUST, 2021 Exhibit P8 A COPY OF THE PAYMENT RECEIPTS GENERATED FROM THE SYSTEM IN RESPECT OF THE RETURNS FILED IN SEPTEMBER, 2021 Exhibit P9 A COPY OF THE PAYMENT RECEIPTS GENERATED FROM THE SYSTEM IN RESPECT OF THE RETURNS FILED IN OCTOBER, 2021 Exhibit P10 A COPY OF THE PAYMENT RECEIPTS GENERATED FROM THE SYSTEM IN RESPECT OF THE RETURNS FILED IN NOVEMBER, 2021 Exhibit P11 A COPY OF THE PAYMENT RECEIPTS GENERATED FROM THE SYSTEM IN RESPECT OF THE RETURNS
W.P.(C)No.16405/2022 5 FILED IN DECEMBER, 2021 Exhibit P12 A COPY OF THE PAYMENT RECEIPTS GENERATED FROM THE SYSTEM IN RESPECT OF THE RETURNS FILED IN JANUARY, 2022 Exhibit P13 A COPY OF THE APPEAL SUBMITTED BEFORE THE APPELLATE AUTHORITY EXHIBIT. Exhibit P14 A COPY OF THE PROVISIONAL ACKNOWLEDGEMENT EVIDENCING RECEIPT OF APPEAL. Exhibit P15 A COPY OF THE REPRESENTATION DATED 09.05.2022 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. Exhibit P16 A COPY OF THE LETTER DATED 16.05.2022 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.
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.