M/S. P.K Construction Company vs. The Commissioner
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNE AY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 30883 of 2018 PETITIONER: M/S. P.K CONSTRUCTION COMPANY POTTALKANDATHIL, MUVATTUPUZHA P.O, PIN-686661,REPRESENTED BY ITS MANAGING PARTNER,P.B. KABEER KHAN BY ADV. MAHESH V MENON RESPONDENTS: 1 THE COMMISSIONER KERALA STATE GST DEPARTMENT, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695002 2 THE DEPUTY COMMISSIONER KERALA STATE GST DEPARTMENT, MATTANCHERY 682 002. 3 THE STATE TAX OFFICER (WORKS CONTRACT) OFFICE OF DEPUTY COMMISSIONER, MATTANCHERY, ERNAKULAM - 682002 4 THE GOODS AND SERVICES TAX NETWORK PVT. LTD. EAST WING, 4TH FLOOR, WORLD MNARK-1, AEROCITY, NEW DELHI - 110037, REPRESENTED BY ITS MANAGING DIRECTOR. BY ADV. SRI.P.R.SREEJITH,SC,GOODS AND SERVICES TAX NETWORK GP SRI MATHEW GEORGE VADAKKEL. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 30883 of 2018 2 JUDGMENT The petitioner, an assessee under the KVAT Act, faced problems in migrating from one tax regime to another. In that context, it has filed this Writ Petition seeking the following reliefs: “i) To direct the respondents to allow the petitioner to submit FORM GST REG-26 Part B by opening the official web portal and complete the migration process of the registration of the petitioner firm by the issue of a writ of mandamus or such other writ, order or direction. ii) To direct the respondents to revive the provisional registration certificate issued to the petitioner firm earlier, in order to facilitate the petitioner firm to conduct his business till completion of migration process by the issue of a writ of mandamus or such other writ, order or direction.”
Now both the counsel agree that GSTN is active and that the petitioner was granted a new registration number.
At any rate, the petitioner's counsel submits that for the previous period, after the commencement of GST, the returns have to be validated.
In response, the learned Standing Counsel for the 4th respondent informs the Court that the authorities will look into the petitioner's claim for validation.
WP(C).No. 30883 of 2018 3 I, accordingly, close the Writ Petition as it does not survive for further consideration. DAMA SESHADRI NAIDU JUDGE
WP(C).No. 30883 of 2018 4 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE REGISTRATION UNDER GST ACT DATED 28/01/2015. EXHIBIT P2OF THE CERTIFICATE OF PROVISIONAL REGISTRATION UNDER GST ACT DATED 28/06/2017. EXHIBIT P3OF THE SCREEN SHORT TAKEN WHEN THE PETITIONER TRIED TO LOG IN INTO THE GST PORTAL DATED NIL. EXHIBIT P4 AOF MESSAGE RECEIVED BY THE PETITIONER FROM THE GSTN DATED 17.05.2018. EXHIBIT P5OF THE APPLICATION MADE TO THE 1ST RESPONDENT BY THE PETITIONER 07.05.2018. EXHIBIT P6OF THE PRESS REPORT PUBLISHED BY PRESS INFORMATION BUREAU DATED 21.07.2018. EXHIBIT P7OF APPLICATION MADE BY THE PETITIONER TO THE 2ND RESPONDENT DATED 23.07.2018. EXHIBIT P8 AOF REQUEST MADE TO THE 3RD RESPONDENT BY THE PETITIONER DATED 14.08.2018. RESPONDENTS' EXHIBITS NIL //// P.A. TO JUDGE
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.