Kishore Panthalangal Parambil Radhakrishnan vs. The State Tax Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, THE 10TH DAY OF FEBRUARY 2020 / 21ST MAGHA, 1941 WP(C).No.3529 OF 2020(M) PETITIONER: KISHORE PANTHALANGAL PARAMBIL RADHAKRISHNAN AGED 39 YEARS 6/388G, ALAMKODE, ALAMKODE POST, MALAPPURAM-679 575. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER SGST DEPARTMENT, MINI CIVIL STATION, PONNANI-679 583, MALAPPURAM DISTRICT. 2 THE COMMISSIONER OF STATE GST, STATE GST DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM-695 002. ADV.SMT.THUSHARA JAMES, GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.3529 OF 2020(M) 2 JUDGMENT Dated this the 10th day of February 2020 Petitioner has remedy of appeal under Section 107 of the Central Goods Service Tax Act against the order passed under Section 29 of the cancellation of Registration and at liberty to take all the pleas even the one taken in the present writ petition. In view of the matter, this Court cannot interfere in the order of the authorities cancelling the registration,1 in view of the remedy under Section 107 of the Act. Accordingly no ground of interference, the writ petition is dismissed. AMIT RAWAL JUDGE ACM / 12.2.2020
WP(C).No.3529 OF 2020(M) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF REGISTRATION CERTIFICATE OF THE PETITIONER DATED 20.8.2019 EXHIBIT P2 COPY OF RETURN IN FORM GSTR-3B OF THE PETITIONER FOR AUGUST 2019 EXHIBIT P2 (A) COPY OF RETURN IN FORM GSTR-3B OF THE PETITIONER FOR SEPTEMBER 2019 EXHIBIT P3 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT DATED 27.9.2019 EXHIBIT P4 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DATED 10.10.2019 EXHIBIT P5 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT DATED 2.11.2019 EXHIBIT P6 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DATED 14.11.2019 EXHIBIT P7 COPY OF CIRCULAR NO 19/2018 ISSUED BY THE 2ND RESPONDENT DATED 7.9.2018 EXHIBIT P8 COPY OF JUDGMENT IN WPC NO 123/2006 OF THIS HON'BLE COURT DATED 27.1.2006 EXHIBIT P9 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DATED 27.1.2020 EXHIBIT P10 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DATED 27.1.2020
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.