Shahira vs. Commissioner Of State Goods & Services
Held
The Court recorded the submission by the Government Pleader that, pursuant to the petitioner's complaint, the 3rd respondent had already considered the matter and cancelled the GST registration of M/s. Rajani Industries.
Facts
The petitioner filed a writ petition seeking a direction to reconsider her applications (Ext.P8 to Ext.P10) for the cancellation of the GST registration of M/s. Rajani Industries.
Key Issues
Whether the authorities should be directed to reconsider applications for cancellation of GST registration for a specific entity.
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 TUESDAY, THE 30TH DAY OF NOVEMBER 2021 / 9TH AGRAHAYANA, 1943 WP(C) NO. 17087 OF 2021 PETITIONER : SHAHIRA, AGED 38 YEARS, D/O. SHEIK YOUSUF SULTHAN, KATTETHU HOUSE, EDAVOOR P.O., PIN – 683 544. BY ADV K.I.SAGEER RESPONDENTS : 1 COMMISSIONER OF STATE GOODS & SERVICES, OFFICE OF THE COMMISSIONER OF STATE GOODS AND SERVICES, TAX DEPARTMENT, THIRUVANANTHAPURAM-695001. 2 JOINT COMMISSIONER OF STATE GOODS AND SERVICES, OFFICE OF THE JOINT COMMISSIONER OF STATE GOODS AND SERVICES, MATTANCHERRY, KOCHI-682002. 3 THE STATE TAX OFFICER, OFFICE OF THE STATE TAX OFFICER, ANGAMALY-683572. 4 INSPECTOR GENERAL OF REGISTRATION, VANCHIYOOR, THIRUVANANTHAPURAM-695035. 5 RAJANI INDUSTRIES, REPRESENTED BY ITS MANAGING PARTNER, INDUSTRIAL DEVELOPMENT PLOT, NO.22/665, ANGAMALY SOUTH, ERNAKULAM-683572. BY DR.THUSHARA JAMES, SENIOR GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 17087 OF 2021 2 BECHU
The judgment continues below.
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