Punnekadu Raghavan Sasi vs. Commissioner Of Commercial Taxes

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WP(C)/22916/2021HC KeralaGSTCNR KLHC01058067202102 November 2021Bench: HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUE AY, THE 2ND DAY OF NOVEMBER 2021 / 11TH KARTHIKA, 1943 WP(C) NO. 22916 OF 2021 PETITIONER : PUNNEKADU RAGHAVAN SASI AGED 53 YEARS S/O. RAGHAVAN, PUNNEKKADU HOUSE, SOUTH VAZHAKULAM, ERNAKULAM-683 105. BY ADVS. SAIJO HASSAN BENOJ C AUGUSTIN RAFEEK. V.K. U.M.HASSAN P.PARVATHY NASEEBA K.T. RESPONDENT: COMMISSIONER OF COMMERCIAL TAXES PROPER OFFICER APPOINTED U/S 6 OF GST ACT 2017, COMMERCIAL TAX OFFICE, 2ND FLOOR, BAZAAR ROAD, MATTANCHERRY, ERNAKULAM-682 002. SR.GP.DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 22916 OF 2021 2 BECHU KURIAN THOMAS, J ========================== W.P.(C) No.22916 of 2021 --------------------------------------- Dated this the 2nd day of November, 2021 JUDGMENT The learned Senior Government Pleader submits that this writ petition has become infructuous, since petitioner's application for revocation of cancellation of GST registration was considered on 08.03.2021 and was rejected. The aforesaid submission is recorded.

2.

In view of the above submission, this writ petition filed on 21.10.2021 has become infructuous and the same is closed. BECHU KURIAN THOMAS, JUDGE AMV/02/11//2021

WP(C) NO. 22916 OF 2021 3 APPENDIX OF WP(C) 22916/2021 PETITIONER EXHIBITS Exhibit P1OF GST REGISTRATION CERTIFICATE DATED 17.7.2018. Exhibit P2OF CERTIFICATES DATED 6.7.2018 AND 24.3.2021 ISSUED FROM THE DEPARTMENT OF NEPHROLOGY OF LISIE HOSPITAL. Exhibit P3OF ORDER FOR CANCELLATION OF REGISTRATION DATED 16.12.2019 PASSED BY THE RESPONDENT. Exhibit P4(A)OF CERTIFICATE IN FORM GSTR-3B SHOWING THE PAYMENT OF TAX FOR THE PERIOD OF JULY 2019. Exhibit P4(B)OF CERTIFICATE IN FORM GSTR-3B SHOWING THE PAYMENT OF TAX FOR THE PERIOD OF AUGUST 2019. Exhibit P4(C)OF CERTIFICATE IN FORM GSTR-3B SHOWING THE PAYMENT OF TAX FOR THE PERIOD OF SEPTEMBER 2019. Exhibit P4(D)OF CERTIFICATE IN FORM GSTR-3B SHOWING THE PAYMENT OF TAX FOR THE PERIOD OF OCTOBER 2019. Exhibit P4(E)OF CERTIFICATE IN FORM GSTR-3B SHOWING THE PAYMENT OF TAX FOR THE PERIOD OF NOVEMBER 2019. Exhibit P4(F)OF CERTIFICATE IN FORM GSTR-3B SHOWING THE PAYMENT OF TAX FOR THE PERIOD OF DECEMBER 2019. Exhibit P5OF SCREENSHOT OF PETITIONER'S ACCOUNT IN GST WEB PORTAL SHOWING THE STATUS OF APPLICATION FOR REVOCATION. RESPONDENTS 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.