M/S.Kala Imaging World vs. The Superintendent
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS MONDAY, THE 13TH DAY OF JANUARY 2020 / 23RD POUSHA, 1941 WP(C).No.5924 OF 2019(M) PETITIONER: M/S.KALA IMAGING WORLD, EAST FORT, THRISSUR, REPRESENTED BY ITS MANAGING PARTNER, K.T.MARSHAL, AGED 44, S/O.THOMAS, KAVALAKKAD. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENT: THE SUPERINTENDENT CENTRAL TAX AND CENTRAL EXCISE, CHEMBUKKAVU RANGE, THRISSUR-680001. SRI.SREELAL N.WARRIER, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.01.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
ALEXANDER THOMAS, J. ------------------------------------------- W.P.(C) No. 5924 of 2019 ------------------------------------------ Dated this the 13th day of January, 2020 J U D G M E N T The case projected in this Writ Petition (Civil) is as follows: The petitioner was an assessee to GST on the roles of the respondent. The petitioner had decided to cancel his registration under the GST regime, as he had decided to transfer the business as a whole to a third party, and filed an application for the same before the respondent. Ext.P-1 is the order of cancellation of registration, wherein the reason for cancellation was shown as “discontinuance of business/closure of business” which ought to have been “transfer of business on account of amalgamation, merger, demerger, sales, leased or otherwise”. On account of this mistake, the eligible input tax credit on the stock as on the date of cancellation of registration is not able to be transferred or availed by the transferee. Though the petitioner submitted Ext.P-2 application pointing out the above mistake, the respondent has not taken any steps in the matter. It is in the light of these averments and
W.P.(C) No. 5924 of 2019 ..3.. contentions that the petitioner has filed the instant Writ Petition (Civil) with following prayers:
“ i. To direct the respondent to change the reason for cancellation of registration of the petitioner under the CGST/SGST Acts as “transfer of business on account of amalgamation, merger, demerger,sales,
leased or otherwise” by the issue of a writ of mandamus or such other writ or order or direction. ii. Alternatively to direct the respondent to pass orders on ExhibitP2 application filed before him expeditiously by the issue of mandamus or such other writ or order or direction. iii. To grant the petitioner such other incidental reliefs including the costs of these proceedings.”
Heard Sri.Harisankar V.Menon, learned counsel appearing for the petitioner and Sri.Sreelal N.Warrier, learned Standing Counsel for the Central Board of Indirect Taxes, appearing for the respondent.
After hearing both sides and after taking note of the pleadings and materials on record it is ordered that, in case Ext.P-2 application dated 2.2.2019 is pending consideration before the respondent, then the respondent will take up the matter in Ext.P-2 and after affording reasonable opportunity of
W.P.(C) No. 5924 of 2019 ..4.. being heard to the petitioner through his authorised representative or counsel, will render a considered decision thereon, preferably within a period of 4 to 5 weeks from the date of production of a certified copy of this judgment. With these observations and directions, the above Writ Petition (Civil) will stand disposed of. ALEXANDER THOMAS, JUDGE MMG
W.P.(C) No. 5924 of 2019 ..5.. APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ORDER FOR CANCELLATION OF REGISTRATION
ISSUED
BY THE RESPONDENT. EXHIBIT P2 COPY OF LETTER SUBMITTED BY PETITIONER BEFORE THE RESPONDENT
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.