K.R.Sureshkumar vs The Commercial Tax Officer

Kerala High Court

K.R.Sureshkumar vs The Commercial Tax Officer on 21 May, 2024

Author: P Gopinath

Bench: P Gopinath

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
                 THE HONOURABLE MR. JUSTICE GOPINATH P.
      TUESDAY, THE 21ST DAY OF MAY 2024 / 31ST VAISAKHA, 1946
                         WP(C) NO. 6184 OF 2015
PETITIONER/S:

          K.R.SURESHKUMAR
          AGED 40 YEARS
          MANAGING PARTNER, M/S. KALLADA MART, ADATTUKARAN
          BUILDING, SAKTHAN NAGAR, THRISSUR-680 001.
          BY ADVS.
          SRI.G.HARIHARAN
          SRI.PRAVEEN.H.


RESPONDENT/S:

          THE COMMERCIAL TAX OFFICER
          IVTH CIRCLE, THRISSUR-680 007.



          SMT. THUSHARA JAMES (SR GP)


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
21.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 6184 OF 2015                    2



                                      JUDGMENT

This writ petition has been filed seeking the following reliefs:-

''(i) Issue a writ of mandamus or any other appropriate writ or order commanding the respondent to consider Exhibit p1 application made by the petitioner for the issuance of Registration Certificate under Value Added Tax Act for the business to be carried out by the petitioner in the name and style as M/s.Kallada Mart without insisting for production of license from the Thrissur Corporation;

(ii) To pass such other orders or reliefs as this onourable court deems fit in the interest of justice.'' With the introduction of Goods Service Tax from 01.07.2017, the prayer in the writ petition appears to have become infructuous. Accordingly, the writ petition is closed. It is made clear that the dismissal of this writ petition will not prevent the petitioner from seeking registration under the GST Act provided he complies with all the legal requirements for the same.

Sd/-

GOPINATH P. JUDGE ajt WP(C) NO. 6184 OF 2015 3 APPENDIX OF WP(C) 6184/2015 PETITIONER EXHIBITS P1 : COPY OF THE APPLICATION FILED BEFORE THE RESPONDENT FOR ISSUANCE OF REGISTRATION CERTIFICATE UNDER KERALA VALUED ADDED TAX ACT BY THE PETITIONER.

P2 : COPY OF THE JUDGMENT MADE IN WPC NO.2027/2015 DTD.13.2.2015. P3 : COPY OF THE NOTICE DTD.31.1.2015 AND RECEIVED BY THE PETITIONER'S OFFICE ON 19.2.2015.

P4 : COPY OF THE ONE RENT DEED EXECUTED ON 8.4.1993 BY THE PETITIONER IN FAVOUR THE LAND LOAN.