Shireen.P.H v. Commissioner Of State Goods And Service Tax - Kerala High Court, 01 April 2022

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 1ST DAY OF APRIL 2022 / 11TH CHAITHRA, 1944 WP(C) NO. 9432 OF 2022 PETITIONER: SHIREEN P.H AGED 39 YEARS D/O HAROON ABDULLA P. A., CHONNATT HOUSE, KUMBALANGI POST, ERNAKULAM DISTRICT-682 007. BY ADVS. K.M.JAMALUDHEEN LATHA PRABHAKARAN RESPONDENTS: 1 COMMISSIONER OF STATE GOODS AND SERVICE TAX OFFICE OF THE COMMISSIONER OF STATE GOODS AND SERVICE TAX, PERANDOOR POST, ERNAKULAM-682013. 2 THE JOINT COMMISSIONER OF STATE GOODS AND TAX (INTELLIGENCE) OFFICE OF THE JOINT COMMISSIONER OF STATE GOODS AND SERVICE TAX, EDAPPALLY P O, ERNAKULAM-682 024. 3 JAMEELA AGED 47 YEARS D/O KUNHIPOKKARUKUTTI, MANANKARIYIL HOUSE, ERIYAD KARA, ERIYAD VILLAGE, KODUNGALOOR TALUK, TRISSUR DISTRICT-686 021.(NOW RESIDING AT C/O MELVIN D'CUNHA, CHAKKALAKKAL ENCLAVE, CHAKKALAKAL ROAD, PERUMANNOOR, ERNAKULAM-682015.) BY SMT. M.M.JASMINE, GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.04.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) No. 9432 OF 2022 2 BECHU KURIAN THOMAS, J. =========================== WP(C) No.9432 OF 2022 ============================ Dated this the 1st day of April, 2022 JUDGMENT Petitioner had sought for a direction to the 2nd respondent to complete investigation in relation to misuse of GST registration which stood in the name of petitioner’s late father.

Petitioner and her sister had raised complaints against misuse of their father’s GST registration as evidenced by Ext. P5, P7 , P8 , P10 and other similar e-mails. Apprehending that no action was being initiated by the 2nd respondent on the several complaints filed by the daughters of the registered tax payer, this writ petition has been preferred. Petitioner points out that even though a crime as FIR No.1056/2021 of the Palarivattom police station, Ernakulam had been registered relating to the complaint of misuse of GST registration, the 2nd respondent has still not initiated any action.

The learned Government Pleader Smt.M.M.Jasmin upon instructions submitted that the contentions raised by the petitioner in the writ petition are not factually correct since, based on the complaint received, investigation was conducted and same is

WP(C) No. 9432 OF 2022 3 almost completed. It was further submitted that the report to that effect would also be filed within a short period.

In view of the above said submissions of the learned Government Pleader which is recorded herewith, the learned counsel for the petitioner submitted that no further reliefs are required in the writ petition. However, he seeks only a relief of getting a copy of the final report of the investigation.

In view of the above, the 2nd respondent is directed to complete the investigation, based on the complaint of the petitioner, as expeditiously as possible and the final conclusion pursuant to the investigation shall be intimated to the petitioner immediately upon finalization. The writ petition is disposed of as above. BECHU KURIAN THOMAS JUDGE nk

WP(C) No. 9432 OF 2022 4 APPENDIX OF WP(C) 9432/2022 PETITIONER EXHIBITS Exhibit P1OF THE REGISTRATION CERTIFICATE OF COCHIN STORES OF THE LATE FATHER OF THE PETITIONER. Exhibit P2OF THE DEATH CERTIFICATE OF THE FATHER OF THE PETITIONER. Exhibit P3OF THE CMP NO.693/2021 FILED BEFORE THE JUDICIAL FIRST CLASS MAGISTRATE COURT, ERNAKULAM. Exhibit P4OF THE FIR NO.1056/2021 REGISTERED BY THE PALARIVATTOM POLICE STATION. Exhibit P5OF THE REQUEST OF THE SISTER OF THE PETITIONER TO THE 1ST RESPONDENT. Exhibit P6OF THE SHOW CAUSE NOTICE ISSUED BY THE TAX DEPARTMENT. Exhibit P7OF THE RELEVANT PAGE OF EMAIL SENT BY THE SISTER OF THE PETITIONER TO THE 1ST RESPONDENT. Exhibit P8OF THE RELEVANT PAGE OF EMAIL SENT BY THE PETITIONER TO THE 1ST RESPONDENT DATED 20.09.2021. Exhibit P9OF THE RELEVANT PAGE OF THE DASH BOARD OF THE TAX PAYER. Exhibit P10OF THE RELEVANT PAGE OF THE EMAIL SENT BY THE PETITIONER TO THE 1ST RESPONDENT DATED 25.01.2022. Exhibit P11OF THE RELEVANT PAGES OF THE EMAIL SENT BY THE PETITIONER TO THE GST CELL DATED 25.01.2022. Exhibit P12OF THE RELEVANT PAGES OF THE EMAIL SENT BY THE PETITIONER TO THE 1ST RESPONDENT DATED 29.01.2022. Exhibit P13OF THE LETTER DATED 9.3.2022 ISSUED BY THE 1ST RESPONDENT. Exhibit P14OF THE BILL DATED 22.05.2021 RAISED IN THE GSTIN OF THE LATE FATHER OF THE PETITIONER. Exhibit P15OF THE BILL DATED 24.06.2021 RAISED IN THE GSTIN OF THE LATE FATHER OF THE PETITIONER. Exhibit P16OF THE BILL DATED 08.09.2021 RAISED IN THE GSTIN OF THE LATE FATHER OF THE PETITIONER.