Thottiyil Abdurahiman vs. The Commissioner Of State GST
Held
The High Court directed the Commissioner of State GST (first respondent) to consider the petitioner's representation (Ext.P16) and pass appropriate orders after hearing the petitioner, within one month from the date of receipt of the judgment.
Facts
The petitioner, whose composition levy sanction was retrospectively cancelled, was denied permission to file Form GSTR-3B under the regular scheme for the same return period, as he had previously opted for the composition scheme. He challenged this denial and sought an opportunity to file GSTR-3B.
Key Issues
The key issue was whether the petitioner, after the retrospective cancellation of his composition scheme, should be allowed to file GSTR-3B under the regular scheme, despite having previously filed under the composition scheme.
Sections Cited
Section 73(1)
AI-generated summary — verify with the full judgment below
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 3RD DAY OF DECEMBER 2021 / 12TH AGRAHAYANA, 1943 WP(C) NO. 17243 OF 2021 PETITIONER : THOTTIYIL ABDURAHIMAN, AGED 55 YEARS, PROPRIETOR NEHA HOSPITAL, GSTN.32ACNPA 3011 AIZQ, CHANGUVETTY, KOTTAKKAL, MALAPPURAM DISTRICT, PIN - 676501. BY ADVS. LATHA ANAND M.N.RADHAKRISHNA MENON K.R.PRAMOTH KUMAR S.VISHNU (ARIKKATTIL) RADHAKRISHNA PILLAI B SIDHARTH P.S. ROHITH MOHAN RESPONDENTS : 1 THE COMMISSIONER OF STATE GST 9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O, PIN – 685 002. 2 STATE TAX OFFICER, KOTTAKKAL, STATE GST DEPARTMENT, PLAZA TOWER, KOTTAKKAL, MALAPPURAM, KERALA, PIN - 676503. BY SENIOR GOVT.PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.12.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 17243 OF 2021 2 BECHU KURIAN THOMAS, J. =-=-=-=-=-=-=-=-=-=-=-=-=-= W.P.(C) No.17423 of 2021 =-=-=-=-=-=-=-=-=-=-=-=-=-= Dated this the 3rd day of December, 2021 JUDGMENT This writ petition was filed
The judgment continues below.
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