Padmanabhan Nair vs. State Tax Officer - Kerala High Court, 31 March 2021

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR WEDNE AY, THE 31ST DAY OF MARCH 2021 / 10TH CHAITHRA, 1943 WP(C).No.8547 OF 2021(P) PETITIONER: PADMANABHAN NAIR AGED 57 YEARS S/O GOVINDAN NAIR,KEEZHPADATH HOUSE, KOTHACHIRA.P.O, PALAKKAD-679535. BY ADVS. SRI.K.JAGADEESH SMT.V.RENJU SRI.NIKHEL K GOPINATH RESPONDENTS: 1 STATE TAX OFFICER WORKS CONTRACT,CIRCLE 1,STATE GST DEPARTMENT,3RD FLOOR,STATE GST COMPLEX,BEHIND CIVIL STATION, PALAKKAD-678001. 2 DEPUTY COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT,1ST FLOOR, STATE GST COMPLEX,BEHIND CIVIL STATION, PALAKKAD-678001. OTHER PRESENT: GP- SMT. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.8547 OF 2021(P) 2 JUDGMENT Dated this the 31st day of March 2021 Heard the learned Government Pleader appearing for both the respondents.

The learned counsel for the petitioner submits that because of Covid-19 pandemic, he could not file his return and his registration under GST Act is cancelled. He has preferred a representation at Ext.P5 to the 2 nd respondent and purpose of the petition would be served if the representation is directed to be considered within the prescribed time frame.

The learned Government Pleader submits that the GST Act itself prescribes for procedure in this regard. However, if the petitioner wants his representation to be decided, then the respondents shall decide the same according to the provisions of law. In this view of the matter the 2nd respondent is directed to decided the representation at Ext.P5 submitted by the petitioner, if the same is not already decided within a period of four weeks from the date of communication of this judgment to the 2nd respondent. The petitioner to serve a copy of this judgment to the 2nd respondent for taking necessary action. A.M.BADAR N //// PA to Judge JUDGE

WP(C).No.8547 OF 2021(P) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE PHOTOSTAT COPY OF THE REGISTRATION CERTIFICATE NO.32DEWPK 5917KIZW DATED 17-7- 2018 EXHIBIT P2 TRUE PHOTOSTAT COPY OF THE ORDER OF CANCELLATION OF REGISTRATION ISSUED BY THE 1ST RESPONDENT DATED 9-3-2020 EXHIBIT P3 TRUE PHOTOSTAT COPY OF THE COVID 19 TEST REPORT OF THE PETITIONER ISSUED BY COMMUNITY HEALTH CENTRE,KOPPAM,PALAKKAD DATED 16-10-2020 EXHIBIT P4 TRUE PHOTOSTAT COPY OF THE SAID REPRESENTATION SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 12-3-2021 EXHIBIT P5 TRUE PHOTOSTAT COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 12.3.2021.