Aishwarya Hardwares vs. State Of Kerala

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 01ST DAY OF JULY 2019 / 10TH ASHADHA, 1941 WP(C).No.40754 of 2018 PETITIONER/S: AISHWARYA HARDWARES XVIII, S N JUNCTION, REFINERY ROAD, THRIPUNITHURA, REPRESENTED BY ITS PROPRIETOR MR. NITHYANANDA ANANDAN MANOJ. BY ADVS. SRI.A.KUMAR JOB ABRAHAM SMT.G.MINI(1748) SRI.AJAY V.ANAND SRI.P.J.ANILKUMAR SRI.P.S.SREE PRASAD RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES), MINISTRY OF FINANCE, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001. 2 OFFICE OF THE GST COUNCIL SECRETARIAT, 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI 110 001 3 PRINCIPAL COMMISSIONER OF CENTRAL GOODS & SERVICE TAX, C.R BUILDING, I.S PRESS ROAD, COCHIN 682 018 4 THE COMMISSIOENR, STATE GOODS AND SERVICES TAX DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O, THIRUVANANTHAPURAM 695 001. 5 GOODS AND SERVICES TAX NETWORK, WORLDMARK 1, AEROCITY, INDIRA GANDHI INTERNATIONAL AIRPORT, NEW DELHI, DELHI 110 037

WP(C).No.40754 of 2018 2 6 DEPUTY COMMISSIONER/NODAL OFFICER, C.R BUILDING, I.S PRESS ROAD, COCHIN 682 018 7 DEPUTY COMMISSIONER/NODAL OFFICER, KERALA STATE GOODS AND SEREVICES TAX, PERUMANOOR, ERNAKULAM 682 015 8 STATE TAX OFFICER, OFFICE OF STATE TAX OFFICER, THRIPUNITHURA 682 301. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.07.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.40754 of 2018 3 JUDGMENT Keeping in view the subsequent development and that the prayer is worked out satisfactorily, the learned counsel for the petitioner does not press the prayer.

The Writ Petition is dismissed as not pressed. S.V. BHATTI JUDGE ajt

WP(C).No.40754 of 2018 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE REGISTRATION CERTIFICATE UNDER THE KERALA STATE GST ACT DATED 17/07/2018. EXHIBIT P2OF GSTR3B RETURN FILED FOR THE MONTH OF JULY 2017 EXHIBIT P3OF RETURN FILED FOR THE MONTHS OF JULY AUGUST 2017. EXHIBIT P4 COPIES OF THE ACKNOWLEDGMENT OF THE VARIOUS SUPPORT TICKETS RAISED FOR INABILITY TO FILE GSTR3B RETURN FOR SEPTEMBER 2017. EXHIBIT P5 COPY OF EMAIL COMMUNICATION DATED 04/07/2018 PERTAINING TO RESOLUTION OF TICKET NO. 201806292808251. EXHIBIT P6OF GSTR3B RETURN FOR THE MONTH OF SEPTEMBER 2017 EXHIBIT P7OF GSTR3B RETURN FOR THE MONTH OF OCTOBER 2017. EXHIBIT P8 COPIES OF SUPPORT TICKETS RAISED BY PETITIONER DUE TO INABILITY TO FILE GSTR3B RETURN FOR NOVEMBER 2017. EXHIBIT P9 COPY OF EMAIL RESOLUTION OF TICKET NUMBER 201807273120407 DATED 02/08/2018. EXHIBIT P10 COPY OF EMAIL DATED 08/08/2018 TO ctotripunithura 1 @yahoor.com. EXHIBIT P11 COPY OF EAMILS DATED 13/09/2018 AND 14/09/2018 TO gstcelltvpm @gmail.com. EXHIBIT P12 COPY OF RESOLUTION OF SUPPORT TICKET NO. 201809243694635 DATED 24/09/2018 DIRECTING PETITIONER TO APPROACH NODAL OFFICER FOR RESOLUTION OF LATE-FEE CONCERNS. EXHIBIT P13 LETTER DATED 11/10/2018 TO NODAL OFFICER. EXHIBIT P14 SHOW-CAUSE NOTICE DATED 14/11/2018 BY 8TH RESPONDENT.

WP(C).No.40754 of 2018 5 EXHIBIT P15 NOTICE TO RETURN DEFAULTER UNDER SECTION 46 OF THE KERALA STATE GST ACT, 2017 DATED 07/12/2018 IN FORM GSTR -3A.