Baiju K K vs. State Of Kerala
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 29TH DAY OF AUGUST 2022 / 7TH BHADRA, 1944 WP(C) NO. 27243 OF 2022 PETITIONER: BAIJU K K AGED 46 YEARS, S/O. BALAN, PROPRIETORSHIP SREE MURUGHA METALS, 5/44, UNNAMED ROAD, KODANAD, THRITHALA, PALAKKAD DISTRICT., PIN – 679 534. BY ADVS. JACOB SEBASTIAN K.V.WINSTON ANU JACOB RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, DEPARTMENT OF REVENUE, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM DISTRICT., PIN – 695 001. 2 THE SUPERINTENDENT COMMERCIAL TAX OFFICE, PATTAMBI, PALAKKAD DISTRICT., PIN – 679 303. OTHER PRESENT: ADV.THUSHARA JAMES,SR.GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 27243 OF 2022 2 JUDGMENT
The petitioner has approached this Court being aggrieved by the fact that he has been issued with Ext. P2 show cause notice proposing to cancel his registration under the Goods and Services Tax Law without furnishing to the petitioner the exact reasons which prompted the issuance of such show cause of notice. It is submitted that without having accesses to the reasons which prompted the 2nd respondent to issue Ext.P2 show cause notice, the petitioner is not in a position to effectively reply to the show cause notice.
I have heard the learned Senior Government Pleader also.
Having regard to the facts and circumstances of the case this writ petition is disposed of directing that if the petitioner or his representative marks appearance before the 2nd respondent at 11 a.m. on 01.09.2022, the 2nd respondent shall furnish details of the reasons which prompted the 2nd respondent to issue Ext.P2 notice. The petitioner shall be given a reasonable time thereafter to reply to the show cause
WP(C) NO. 27243 OF 2022 3 notice. Thereafter, the matter shall be adjudicated in accordance with law. Since the registration of the petitioner is remained suspended, the 2nd respondent shall endeavour complete proceedings as above on or before 30.09.2022. GOPINATH P.
JUDGE ats
WP(C) NO. 27243 OF 2022 4 APPENDIX OF WP(C) 27243/2022 PETITIONER EXHIBITS Exhibit-P1 AOF THE REGISTRATION CERTIFICATE DATED 16.05.2022 ISSUED TO THE PETITIONER. Exhibit-P2 AOF THE NOTICE DATED 11.08.2022 ISSUED BY THE SECOND 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.