Cochin Engineering Constructions v. The Assistant Commissioner Sale Tax
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 27TH DAY OF MAY 2022 / 6TH JYAISHTA, 1944 WP(C) NO. 21755 OF 2021 PETITIONER: M/s.COCHIN ENGINEERING CONSTRUCTIONS 19/524,PADINJAREVEEDU, N.H.BYPASS NETTTOOR, ERNAKULAM, KERALA-682 040, REPRESENTED BY ITS MANAGING PARTNER SRI.NASEER, S/O. PAREEKUNJU, AGED 44 YEARS, MANAPPATTU HOUSE, PINARMUNDA, PERINGALA, ERNAKULAM DISTRICT-683 565 BY ADVS. PAUL K.VARGHESE(K/000257/1996) A.A.GEETHA RESPONDENTS: 1 THE ASSISTANT COMMISSIONER SALE TAX SALE TAX CTO-1 CIRCLE, SGST COMPLEX, PERUMANOOR, ERNAKULAM-682 015 2 SALE TAX OFFICER, CTO-1 CIRCLE, SGST COMPLEX, PERUMANOOR, ERNAKULAM-682 015 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.05.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 21755 OF 2021 2 BECHU KURIAN THOMAS, J …......….................................. W.P.(C) No.21755 of 2021 ….................................. Dated this the 27 th day of May, 2022 JUDGMENT Challenging Ext.P4 order of cancellation of his GST registration, petitioner has preferred this writ petition seeking a direction to permit him to access the GST portal/website.
The order cancelling registration of the petitioner was an appealable order, and the remedy of the petitioner if any, was to prefer an appeal. Admittedly such an appeal has not been preferred. The impugned order is dated 13.12.2019, while the writ petition was filed only on 07.10.2021. The delay itself defeats the cause of the petitioner.
In view of the above, the discretionary juri iction under Article 226 of the Constitution of India cannot be exercised in favour of the petitioner. Hence, this writ petition is dismissed. BECHU KURIAN THOMAS
JUDGE AMV/30/05//2022
WP(C) NO. 21755 OF 2021 3 APPENDIX OF WP(C) 21755/2021 PETITIONER EXHIBITS Exhibit P1 AOF THE REGISTRATION CERTIFICATE ISSUED IN FAVOUR OF PETITIONER DATED 16.7.2018 Exhibit P2 AOF THE FORM GSTR 3B SHOWING THE REMITTANCE OF THE GST BY THE PETITIONER DURING THE PERIOD 2019- 20 NOVEMBER Exhibit P3 AOF THE NOTIFICATION PUBLISHED BY SALE TAX INDIAN DATED NIL Exhibit P4 AOF THE ORDER CANCELLATION ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER DATED 13.12.2019 Exhibit P5 A TRUE SCREEN SHOT OF THE RESPONSE ISSUED FROM THE SALE TAX DEPARTMENT OF THE PETITIONER DATED NIL Exhibit P6 AOF THE LETTER SENT BY THE PETITIONER TO THE RESPONDENTS DATED 26.8.2021 Exhibit P7OF THE ORDER DT. 7.7.21 IN WP(C) NO.18936/21 OF THE HIGH COURT OF ORISSA AT CALCUTTA. Exhibit P8 AOF THE ORDER DATED 31-01- 2022 IN APPEAL NO.GSTA NO. 121B/2021 DATED 31-01-2022 OF THE PROCEEDINGS OF THE JOINT COMMISSIONER (APPEALS)- I/STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM. RESPONDENT EXHIBITS: NIL
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.