Mandayapurath Rasiya vs. The State Tax Officer - Kerala High Court, 14 January 2020

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS TUE AY, THE 14TH DAY OF JANUARY 2020 / 24TH POUSHA, 1941 WP(C).No.808 OF 2020(A) PETITIONER: MANDAYAPURATH RASIYA AGED 56 YEARS D/O LATE BAVUNNI MOOPAN, 'NABEEL', NEDUVA VILLAGE,TIRUR TALUK, MALAPPURAM-676303. BY ADV. SRI.SRINATH GIRISH RESPONDENTS: 1 THE STATE TAX OFFICER 2ND CIRCLE,STATE GOODS AND SERVICE TAX DEPARTMENT, CIVIL STATION BUILDING, ALAPPUZHA-688001. 2 M/S DAILY EXPRESS, 19/994-F,THALI EAST,OPP.NSS HIGH SCHOOL, CHALAPPURAM.P.O,CALICUT-673002. BY ADVS. SMT.JASMINE.M.M, GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.01.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P(C). No. 808 of 2020 2 ALEXANDER THOMAS, J. ------------------------------------ W.P(C). No. 808 of 2020 ------------------------------------ Dated this the 14th day of January, 2020 JUDGMENT The prayers in the above Writ Petition (Civil) are as follows. a) Declare that the GST Registration granted to the 2nd respondent for additional place of business at Room No.19/994 -F, Nasna Building, Puthiyapalam Road, Tali East, Kozhikode, without the consent of the petitioner is illegal, invalid and issued in violation of the Central Goods and Services Tax Rules, 2017. b) Issue a writ of mandamus or such other writ, direction or order commanding the 1st respondent to cancel the GST Registration granted to the 2nd respondent for additional place of business at Room No.19/994-F, Nasna Building, Puthiyapalam Road, Tali East,Kozhikode. c) Grant such other or further relief as this Honourable Court deems fit to grant in the particular facts and circumstances of the case.

Heard Sri.Srinath Girish, learned counsel appearing for the petitioner and Smt.M.M.Jasmine, learned Government Pleader appearing for the 1st respondent. In the nature of the orders to be passed in this writ petition, notice to the 2nd respondent will stand dispensed with.

W.P(C). No. 808 of 2020 3

According to the petitioner, he is the owner of a building and had leased a room therein to a tenant and the said tenant had unlawfully sublet it to the 2nd respondent herein and a rent control petition is now pending in respect thereof. That on a reliable enquiry, it is learnt that the 1st respondent has granted a GST registration for additional place of business to the 2nd respondent at the abovesaid premises owned by the petitioner, without the consent of the petitioner, who is the owner of the premises, as is required under the provisions in the Central Goods and Services Tax Rules, 2017 and without any proper verification of the documents. The petitioner has now submitted Ext.P7 petition dated 28-08-2019 before the 1st respondent seeking to cancel the said registration so granted to the 2nd respondent without his consent and that so far the 1st respondent has not rendered any decision on Ext.P7 petition.

Taking note of the facts and circumstances of this case, it is ordered that the 1st respondent will take up the plea made by the petitioner on Ext.P7 petition without any further delay and after affording reasonable opportunity of being heard to the petitioner as well as the 2nd respondent will render a considered decision thereon

W.P(C). No. 808 of 2020 4 within a period of 6-8 weeks from the date of production of the certified copy of this judgment. With these observations and directions, the Writ Petition (Civil) stands finally disposed of. ALEXANDER THOMAS, JUDGE KAS

W.P(C). No. 808 of 2020 5 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PETITION DATED 26.11.2018 IN R.C.P 139/2018 ON THE FILE OF THE RENT CONTROL (MUNSIFF)COURT-II,KOZHIKODE. EXHIBIT P2OF THE RTI APPLICATION DATED 04.03.2019 SENT BY THE PETITIONER TO THE PUBLIC INFORMATION OFFICER,STATE GST DEPARTMENT,ALAPPUZHA. EXHIBIT P3OF THE INFORMATION DATED 29.03.2019 ISSUED BY THE STATE TAX OFFICER,PUBLIC INFORMATION OFFICER,STATE TAX OFFICE,SECOND CIRCLE,ALAPPUZHA,TO THE PETITIONER EXHIBIT P4OF THE LETTER DATED 17.01.2019 ISSUED BY THE PETITIONER TO THE STATE TAX OFFICER,GST DEPARTMENT,ALAPPUZHA EXHIBIT P5OF THE COMMUNICATION DATED 6.02.2019 ISSUED BY THE STATE TAX OFFICER,SGST DEPARTMENT,SECOND CIRCLE,ALAPPUZHA,TO THE PETITIONER EXHIBIT P6OF FORM REG 26 UNDER THE CENTRAL GOODS AND SERVICES TAX RULES,2017 EXHIBIT P7OF THE LETTER DATED 28.08.2019 ISSUED BY THE PETITIONER TO THE STATE TAX OFFICER,2ND CIRCLE,SGST DEPARTMENT,ALAPPUZHA. RESPONDENT'S/S EXHIBITS: NIL //// PA TO JUDGE