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K.P. Naseema vs. State Of Kerala

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WP(C)/33669/2018HC KeralaGSTCNR KLHC01077269201815 March 2019Bench: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE6 pages

DATED 25/10/2018 IN IA.01/2018) BY ADV. SRI.P.L.BABU, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SMT THUSHARA JAMES-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 33669 of 2018 ..3.. JUDGMENT The petitioners application for GST registration had been rejected stating that the petitioner had not produced the rent deed. The 1st petitioner's claim is that he is the tenant and he is not in a position to produce a fresh deed. Petitioners refer Ext.P9 registered Kychiet.

2.

As per the Central Goods and Service Tax (CGST)Rules, 2017, if rent deed is not available there must be some evidence to show its legal possession. Accordingly, it is insisted that an affidavit and supporting documents like electricity bill shall be produced as evidence for the possession. Therefore, if the petitioners

produce

any valid

legally recognisable document as evidence for their

WP(C).No. 33669 of 2018 ..4.. possession along with an affidavit, that shall be accepted for consideration of registration. The Writ Petition is disposed as above. A.MUHAMED MUSTAQUE JUDGE PR/15.03.2019

WP(C).No. 33669 of 2018 ..5.. APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE PARTNERSHIP DEED OF CERTIFICATE OF INCORPORATION VIDE REGISTRATION NO.13434 OF 1999 DATED 11.11.1999. EXHIBIT P2OF THE FILLED APPLICATION SUBMITTED FOR REGISTRATION OF GST. EXHIBIT P3OF THE ORDER DATED 24.07.2018 REJECTING THE APPLICATION FOR REGISTRATION OF GST BY THE 1ST RESPONDENT. EXHIBIT P4OF THE NOTICE DATED 26.09.2017 ISSUED BY THE LAND LORD TO THE PETITIONER DEMANDING THE ARREARS OF RENT IN RESPECT OF THE ROOM NO.45/2266 AND 45/2267 OF THALASSERY MUNICIPALITY. EXHIBIT P5OF THE RCP 72/2018 ON THE FILES OF RENT CONTROL COURT THALASSERY. EXHIBIT P6OF THE LICENSE ISSUED BY THE THALSSERY MUNICIPALITY ON 09.05.2018 OF THE PETITIONER FIRM. EXHIBIT P6 AOF THE ENGLISH TRANSLATION OF EXHIBIT P6. EXHIBIT P7OF THE DEED OF PARTNERSHIP AGREED BETWEEN PETITIONERS AND OTHER PARTNERS DATED 04/04/2018. EXHIBIT P8OF THE REGISTRATION CERTIFICATE DATED 13/06/2018 ISSUED BY

WP(C).No. 33669 of 2018 ..6.. THE

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.