Kerala High Court
Munowar Ali Ansari vs Union Of India on 24 March, 2023
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE T.R.RAVI
FRIDAY, THE 24TH DAY OF MARCH 2023 / 3RD CHAITHRA, 1945
WP(C) NO. 9543 OF 2023
PETITIONER:
MUNOWAR ALI ANSARI,
AGED 36 YEARS, ABIDA COTTAGE, POOVANNURPALLI,
KALLIKODAM ROADM, RAMANATTUKARA, KOZHIKODE, PIN 673633
BY ADVS.
R.JAIKRISHNA
NARAYANI HARIKRISHNAN
C.S.ARUN SHANKAR
ANISH P.
RESPONDENTS:
1 UNION OF INDIA, THROUGH ITS SECRETARY (REVENUE),
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT
OF INDIA, NORTH BLOCK, NEW DELHI G.P.O., PIN - 110 001
2 STATE OF KERALA, REPRESENTED BY SECRETARY TO THE
GOVERNMENT,FINANCE DEPARTMENT, SECRETARIAT,
THIRUVANANTHAPURAM GPO, THIRUVANANTHAPURAM, PIN 695 001
3 STATE TAX OFFICER, FIRST CIRCLE (PRESENTLY TAX PAYER
SERVICE CIRCLE), STATE GOODS AND SERVICE TAX
DEPARTMENT, JAWAHAR NAGAR COLONY, ERANHIPALAM P.O.,
KOZHIKODE, PIN - 673 006
4 JOINT COMMISSIONER (APPEALS), OFFICE OF JOINT
COMMISSIONER (APPEALS)STATE GOODS AND SERVICE TAX
DEPARTMENT, NIRMAL ARCADE, ERANHIPALAM P.O.,
KOZHIKODE, PIN - 673 006
5 COMMISSIONER, OFFICE OF COMMISSIONER, STATE GOODS AND
SERVICE TAX DEPARTMENTTAX TOWER, KARAMANA P.O.,
THIRUVANANTHAPURAM, PIN - 695 002
DR. THUSHARA JAMES, SR.GP.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
24.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO.9543 OF 2023
2
T.R. RAVI, J.
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W. P. (C). No.9543 of 2023
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Dated this the 24th day of March, 2023
JUDGMENT
Admit.
2. The learned DSGI takes notice for the 1st respondent
and the learned Government Pleader takes notice for
respondents 2 to 5.
The prayer in this writ petition is to quash Exts.P2 and P5
orders whereby the registration of the petitioner was cancelled
and the order was upheld in appeal. The petitioner relies on the
judgment of this Court dated 03.02.2020 in WP(C) No.
35159/2019, wherein this Court had considered the question as
to non filing of returns for 6 months and the consequential
cancellation of registration. This Court held that the period of
six months should be fulfilled both at the time of issuance of the
notice as well as at the time of passing the order. I am in
respectful agreement with the dictum laid down in the above
case. In the case on hand, it is pointed out that, the returns for
WP(C) NO.9543 OF 2023
the months March 2021 to July 2021 had been filed. As such, at
the time of passing the order there was no 6 months default
which is the basic requirement for cancelling a registration. In
view of the above fact, the order of cancellation is not justified.
The writ petition is allowed. Exts.P2 and P5 are quashed and the
respondents are directed to restore the registration of the
petitioner, if, it is otherwise in order.
Sd/-
T.R. RAVI
JUDGE
ded/24.03.2023
WP(C) NO.9543 OF 2023
APPENDIX OF WP(C) 9543/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE
ISSUED BY THE 3RD RESPONDENT TO THE
PETITIONER DATED 8.10.2021
Exhibit P2 TRUE COPY OF ORDER PASSED BY THE 3RD
RESPONDENT DATED 1.12.2021
Exhibit P3 TRUE COPY OF THE SCREENSHOT OF THE GSTN
PORTAL EVIDENCING THE RETURN FILING
DETAILS FOR THE PERIOD FROM JANUARY
2021 TO OCTOBER 2021
Exhibit P4 TRUE COPY OF THE APPEAL IN FORM GST
APL01 FILED BY THE PETITIONER BEFORE
THE 4TH RESPONDENT DATED 11.10.2022
Exhibit P5 TRUE COPY OF THE APPELLATE ORDER PASSED
BY THE 4TH DATED 23.11.2022
Exhibit P6 A TRUE COPY OF JUDGMENT OF THE HIGH
COURT OF TELENGANA IN W.P. 27071/2022
AS OBTAINED FROM THE WEBSITE OF THE
HIGH COURT OF TELENGANA DATED 27.6.2022
Exhibit P7 A TRUE COPY OF JUDGMENT OF THE HIGH
COURT OF TELENGANA IN W.P. 4381/2023 AS
OBTAINED FROM THE WEBSITE OF THE HIGH
COURT OF TELENGANA DATED 16.2.2023
