Shireen.P.H vs. Commissioner Of State Goods And Service Tax
Held
The High Court, noting the Government Pleader's submission that the investigation was almost complete, directed the 2nd respondent to expeditiously finalize the investigation into the misuse of the GST registration. The final conclusion of the investigation is to be immediately intimated to the petitioner.
Facts
The petitioner sought a direction for the tax authorities to complete an investigation into the alleged misuse of her late father's GST registration. She contended that despite filing multiple complaints and a police FIR being registered, the 2nd respondent had not initiated action on the matter.
Key Issues
The key issue was whether the High Court should direct the GST authorities to expeditiously complete an investigation into the alleged misuse of a deceased taxpayer's GST registration and provide the findings to the complainant.
AI-generated summary — verify with the full judgment below
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 th
The judgment continues below.
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