Siju Valiyakulangara Jose vs The State Tax Officer
2022 Latest Caselaw 9149 Ker

               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.

Sd/-

GOPINATH P.

JUDGE

DK