M/S.Maganamind Ventures (P) LTD. vs. State Of Kerala
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNE AY, THE 11TH DAY OF MARCH 2020 / 21ST PHALGUNA, 1941 WP(C).No.7518 OF 2020(L) PETITIONER: M/S.MAGANAMIND VENTURES (P) LTD. 38/508, KINFRA INDUSTRIAL PARK, NELLAD, MAZHUVANNUR, ERNAKULAM-686669, REPRESENTED BY ITS MANAGER(PR), PRAVEEN K K. BY ADVS. DR.K.P.PRADEEP SMT.T.THASMI RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES) GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, KERALA-695001. 2 COMMERCIAL TAX OFFICER/STATE TAX OFFICER, COMMERCIAL TAXES, KERALA GST DEPARTMENT, 1ST CIRCLE, PERUMBAVOOR, ERNAKLAM-683542. 3 COMMISSIONER OF KERALA STATE GST KERALA STATE GST DEPARTMENT, TAX TOWERS, KILLIPALAM, KARAMAN P O, THIRUVANANTHAPURAM, KERALA-695002. 4 THE SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE KOLENCHERY RANGE, OMBALAYIL TOWERS, HOSPITAL JUNCTION, KOLENCHERY, ERNAKULAM, KERALA, 682311. 5 CHIEF COMMISSIONER OF CENTRAL TAXES (CGST) AND CENTRAL EXCISE), CENTRAL REVENUE BUILDINGS, I.S PRESS ROAD, COCHIN, ERNAKULAM-682018. 6 GOODS AND SERVICE TAX COUNCIL, GOVERNMENT OF INDIA, OFFICE OF THE GST COUNCIL SECRETARIAT, 5TH FLOOR, TOWER II, JEEVAN BHARTI, BUILDING, JANPATH ROAD, CONNAUGHT PALACE, NEW DELHI- 110001, REPRESENTED BY ITS ADDITIONAL SECRETARY. 7 GOODS AND SERVICES TAX NETWORK EAST WING, 4TH FLOOR, WORLD MARK-1, AEROCITY, NEW DELHI-110037, REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER.
WP(C).No.7518 OF 2020 -2- ADV. SRI.P.VIJAYAKUMAR, ASSISTANT SOLICITOR GENERAL OF INDIA ADV.SRI.P.R.SREEJITH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.7518 OF 2020 -3- JUDGMENT The order Ext.P10 cancelling the registration is revocable in case an appropriate application within a period prescribed is submitted by an assessee, provided the assessee pays the whole of the amount.
Learned counsel for the petitioner submits that the financial position of the petitioner is not as secured to enable him to deposit the entire amount.
I am afraid that such request cannot be accepted as it tantamount to circumventing the perpetual provisions prescribed under CGST Act, 2017. No ground for interference is made out. This writ petition is dismissed. AMIT RAWAL vv JUDGE
WP(C).No.7518 OF 2020 -4- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE REGISTRATION CERTIFICATE NO. 32AAHCM6512F1ZT OF THE PETITIONER UNDER GOODS AND SERVICES TAX. EXHIBIT P2OF THE PROFIT AND LOSS ACCOUNT AS ON 31.03.2019 OF THE PETITIONER COMPANY. EXHIBIT P2(a)OF THE BALANCE SHEET AS ON 31.03.2019 OF THE PETITIONER COMPANY. EXHIBIT P3OF THE GSTR1 FROM MARCH. 2019 TO JANUARY,2020 OF THE PETITIONER COMPANY. EXHIBIT P4OF THE DRAFT GSTR3B FROM MARCH, 2019 TO JANUARY,2020 OF THE PETITIONER COMPANY. EXHIBIT P5OF THE NOTICE NO. OA NO.359/2019 DATED 05.11.2019 ISSUED BY THE 4TH RESPONDENT. EXHIBIT P6OF THE NOTICE NO.IBE- IV/GST/2019-20 ISSUED BY THE STATE TAX OFFICER(IB) EXHIBIT P7OF THE REPLY DATED 11.11.2019 OF THE PETITIONER. EXHIBIT P8OF THE NOTICE DATED 18.02.2020 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER. EXHIBIT P9OF THE REPLY DATED 25.02.2020 SUBMITTED BY THE PETITIONER TO THE 4TH RESPONDENT. EXHIBIT P10OF THE ORDER DATED 4.3.2020 ISSUED BY THE 4TH RESPONDENT. //// PA TO JUDGE
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.