Punnekadu Raghavan Sasi vs Commissioner Of Commercial Taxes
2021 Latest Caselaw 21765 Ker

                    IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                     PRESENT

                 THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

        TUESDAY, THE 2ND DAY OF NOVEMBER 2021 / 11TH KARTHIKA, 1943

                             WP(C) NO. 22916 OF 2021

PETITIONER :

               PUNNEKADU RAGHAVAN SASI
               AGED 53 YEARS
               S/O. RAGHAVAN,
               PUNNEKKADU HOUSE,
               SOUTH VAZHAKULAM,
               ERNAKULAM-683 105.
               BY ADVS.
               SAIJO HASSAN
               BENOJ C AUGUSTIN
               RAFEEK. V.K.
               U.M.HASSAN
               P.PARVATHY
               NASEEBA K.T.


RESPONDENT:

               COMMISSIONER OF COMMERCIAL TAXES
               PROPER OFFICER APPOINTED U/S 6 OF GST ACT 2017,
               COMMERCIAL TAX OFFICE,
               2ND FLOOR, BAZAAR ROAD,
               MATTANCHERRY, ERNAKULAM-682 002.



               SR.GP.DR.THUSHARA JAMES



THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.11.2021, THE

COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 22916 OF 2021
                                            2



                       BECHU KURIAN THOMAS, J
                     ==========================
                         W.P.(C) No.22916 of 2021
                      ---------------------------------------
                Dated this the 2 nd day of November, 2021

                                     JUDGMENT

The learned Senior Government Pleader submits that

this writ petition has become infructuous, since

petitioner's application for revocation of cancellation

of GST registration was considered on 08.03.2021

and was rejected. The aforesaid submission is

recorded.

2. In view of the above submission, this writ petition

filed on 21.10.2021 has become infructuous and the

same is closed.

Sd/-

BECHU KURIAN THOMAS, JUDGE AMV/02/11//2021 WP(C) NO. 22916 OF 2021

APPENDIX OF WP(C) 22916/2021

PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF GST REGISTRATION CERTIFICATE DATED 17.7.2018.

Exhibit P2 TRUE COPY OF CERTIFICATES DATED 6.7.2018 AND 24.3.2021 ISSUED FROM THE DEPARTMENT OF NEPHROLOGY OF LISIE HOSPITAL. Exhibit P3 TRUE COPY OF ORDER FOR CANCELLATION OF REGISTRATION DATED 16.12.2019 PASSED BY THE RESPONDENT.

Exhibit P4(A) TRUE COPY OF CERTIFICATE IN FORM GSTR-3B SHOWING THE PAYMENT OF TAX FOR THE PERIOD OF JULY 2019. Exhibit P4(B) TRUE COPY OF CERTIFICATE IN FORM GSTR-3B SHOWING THE PAYMENT OF TAX FOR THE PERIOD OF AUGUST 2019. Exhibit P4(C) TRUE COPY OF CERTIFICATE IN FORM GSTR-3B SHOWING THE PAYMENT OF TAX FOR THE PERIOD OF SEPTEMBER 2019.

Exhibit P4(D) TRUE COPY OF CERTIFICATE IN FORM GSTR-3B SHOWING THE PAYMENT OF TAX FOR THE PERIOD OF OCTOBER 2019.

Exhibit P4(E) TRUE COPY OF CERTIFICATE IN FORM GSTR-3B SHOWING THE PAYMENT OF TAX FOR THE PERIOD OF NOVEMBER 2019.

Exhibit P4(F) TRUE COPY OF CERTIFICATE IN FORM GSTR-3B SHOWING THE PAYMENT OF TAX FOR THE PERIOD OF DECEMBER 2019.

Exhibit P5 TRUE COPY OF SCREENSHOT OF PETITIONER'S ACCOUNT IN GST WEB PORTAL SHOWING THE STATUS OF APPLICATION FOR REVOCATION.

  RESPONDENTS EXHIBITS    NIL

                                                                   TRUE COPY