Magnamind Ventures (P) LTD vs. The State Of Kerala

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL THUR AY, THE 05TH DAY OF MARCH 2020 / 15TH PHALGUNA, 1941 WP(C).No.6764 OF 2020(U) PETITIONER/S: MAGNAMIND 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 RESPONDENT/S: 1 THE 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, ERNAKULAM-683542. 3 COMMISSIONER OF KERALA STATE GST KERALA STATE GST DEPARTMENT, TAX TOWERS,KILLIPALAM,KARAMANA.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 PLACE, NEW DELHI-110001,REPRESENTED BY ITS ADDITIONAL

WP(C).No.6764 OF 2020(U) 2 SECRETARY. 7 GOODS AND SERVICES TAX NETWORK, EAST WING,4TH FLOOR,WORLD MARK-1, AEROCITY,NEW DELHI-110037, REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER. OTHER PRESENT: GP DR.THUSHARA JAMES; SC FOR R4,5 ADV.SREELAL N.WARRIER; SC FOR R7 ADV.P.R.SREEJITH; ASG ADV.P.VIJAYAKUMAR FOR R6 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.6764 OF 2020(U) 3 JUDGMENT Learned counsel appearing on behalf of the Tax and Excise informs that the registration certificate of the petitioner has been canceled yesterday. The challenge in the present writ petition is only to the show cause notice. In view of such statement, the cause of action for the petitioner to challenge the notice proceedings no longer subsists. The petitioner has a remedy to challenge the proceedings, in accordance with law. The writ petition is disposed of, with the aforementioned liberty. AMIT RAWAL sab JUDGE

WP(C).No.6764 OF 2020(U) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE REGISTRATION CERTIFICATE NO.32AAHCM651FIZT TO THE PETITIONER UNDER GOODS AND SERVICE TAX. EXHIBIT P2OF THE PROTIF AND LOSS ACCOUNT AS ON 31.3.2019 OF THE PETITIONER COMPANY. EXHIBIT P2(A)OF THE BALANCE SHEET AS ON 31.3.2019 OF THE PETITITIONER 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 DATED 18.02.2020 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER EXHIBIT P6OF THE REPLY DATED 25.2.2020 SUBMITTED BY THE PETITIONER TO THE 4TH RESPONDENT.