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Siju Valiyakulangara Jose vs. The State Tax Officer

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RP/551/2022HC KeralaGSTCNR KLHC01044100202227 July 2022Bench: HONOURABLE MR. JUSTICE GOPINATH P.2 pages

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Heard together (2 matters)

RP NO. 551 OF 2022
W.P.(C)NO.5582 OF 2022

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 27TH DAY OF JULY 2022 / 5TH SRAVANA, 1944 RP NO. 551 OF 2022 JUDGMENT DATED 15.06.2022 IN W.P.(C)NO.5582 OF 2022 OF HIGH COURT OF KERALA REVIEW PETITIONER/PETITIONER IN W.P.(C): SIJU VALIYAKULANGARA JOSE, MGM DENTAL CLINIC, VALIYAKULANGARA, M C ROAD, KOOTHATTUKULAM, ERNAKULAM – 686 662. BY ADVS. S.K.DEVI M.RAJ MOHAN SHANMUGHAM D. JAYAN RESPONDENTS: 1 THE STATE TAX OFFICER, DEPT. OF COMMERCIAL TAXES, MUVATTUPUZHA - 686 661. 2 THE JOINT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERY – 680 002. ADV. DR. THUSHARA JAMES (SR GP) THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 27.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: RP NO. 551 OF 2022 IN W.P.(C)NO.5582 OF 2022 2

ORDER Having heard the learned counsel for the review petitioner and learned Senior Government Pleader for the respondents, this review petition is disposed of clarifying that no late fee shall be claimed from the petitioner for belated filing of returns in respect of the period for which the cancellation of registration which was set aside by this Court through Ext.P2 judgment was operational. In the facts of this case, this will cover the period from February 2021 till December 2021.

This review petition is disposed of as above. GOPINATH P. JUDGE DK

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.