Chirackakudi Moideen Ibrahimkutty vs. The State Tax Officer
Held
The High Court held that the petitioner had an alternative and efficacious statutory remedy of filing an appeal against the orders revoking registration and rejecting the revocation application. Consequently, the writ petition was not maintainable.
Facts
The petitioner challenged orders revoking their GST registration and subsequently rejecting their application for revocation of the cancellation. These impugned orders included show cause notices and final orders issued by the State Tax Officer.
Key Issues
The primary legal issue was whether a writ petition challenging the cancellation of GST registration and rejection of its revocation was maintainable when an alternative statutory remedy of appeal was available to the petitioner.
Sections Cited
None mentioned
AI-generated summary — verify with the full judgment below
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 Pl
The judgment continues below.
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