Chirackakudi Moideen Ibrahimkutty vs. The State Tax Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR MONDAY, THE 29TH DAY OF MARCH 2021 / 8TH CHAITHRA, 1943 WP(C).No.2616 OF 2021(B) PETITIONER/S: CHIRACKAKUDI MOIDEEN IBRAHIMKUTTY, AGED 62 YEARS S/O.MEETHIAN, VP-XII-165-D, KUTTIPADAM, ALLAPRA P.O., VENGOLA, KUTTIPPADAM-PONJASSERY ROAD, VENGOLA PANCHAYATH, VENGOLA VILLAGE, KERALA-683 556. BY ADVS. SRI.P.M.POULOSE SRI.P.D.BROONO RESPONDENT/S: THE STATE TAX OFFICERAC (ASMT.), SPECIAL CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, PERUMBAVOOR. R1 BY GOVERNMENT PLEADER SMT. TUSHARA JAMES, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.2616 OF 2021 2 JUDGMENT Dated this the 29th day of March 2021
The petitioner is challenging the orders at Exts.P1, P2, P4 and P6 by the instant petition.
Heard both sides.
These communications at Exts.P1, P2, P4 and P6 are show cause notices and final orders passed revoking the registration as well as rejection of an applications filed by the petitioner for revocation of cancellation of registration under the GST Act.
Learned Government Pleader opposed the petition by filing counter affidavit and raised preliminary objection that the petitioner is having alternative and efficacious statutory remedy of filing appeal
I have considered the submissions advanced by the learned counsel appearing for the petitioner and the learned Government Pleader.
The registration of the petitioner under the GST Act was cancelled. The petitioner had applied for revocation of order cancelling the registration. That application is also rejected. The petitioner has alternative remedy of preferring appeal challenging
WP(C).No.2616 OF 2021 3 the orders which are impugned in the instant petition.
In this view of the matter, the writ petition is dismissed. Needless to mention that the petitioner is free to resort to the alternative remedy as prescribed by law, if he is so advised. A.M.BADAR ajt JUDGE
WP(C).No.2616 OF 2021 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE SHOW CAUSE NOTICE DATED 11.02.2020 ISSUED BY RESPONDENT TO THE PETITIONER. EXHIBIT P2OF THE ORDER DATED 24.02.2020 ISSUED BY THE THE RESPONDENT. EXHIBIT P3OF THE APPLICATION BY PETITIONER BEFORE THE RESPONDENT DATED 27.11.2020. EXHIBIT P4OF THE SHOW CAUSE NOTICE ISSUED BY RESPONDENT DATED 04.12.2020. EXHIBIT P5OF THE REPLY DATED 11.12.2020 SENT BY PETITIONER TO THE RESPONDENT. EXHIBIT P6OF THE ORDER DATED 15.12.2020 ISSUED BY RESPONDENT. EXHIBIT P7OF THE ORDER 1/2020/CT DATED 21.05.2020 ISSUED BY GOVERNMENT OF INDIA. EXHIBIT P8OF THE ORDER OF SUPREME COURT DATED 23.02.2020 IN SUOMOTO WRIT PETITION (CIVIL) NO.3/2020.
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.