Muhammed Rafeek Thiyyattil vs The Superintendent
2024 Latest Caselaw 10496 Ker

Kerala High Court

Muhammed Rafeek Thiyyattil vs The Superintendent on 11 April, 2024

Author: Dinesh Kumar Singh

Bench: Dinesh Kumar Singh

        IN THE HIGH COURT OF KERALA AT ERNAKULAM
                            PRESENT
      THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
THURSDAY, THE 11TH DAY OF APRIL 2024/22ND CHAITHRA, 1946
                     WP(C) NO.7958 OF 2024
PETITIONER:

            MUHAMMED RAFEEK THIYYATTIL,
            AGED 39 YEARS
            12/564, ONGALLUR, KARAKKAD ROAD, PUTHUPADI,
            ONGALLUR, PALAKKAD, PIN - 679101
            BY ADVS.
            HARISANKAR V. MENON
            MEERA V.MENON
            R.SREEJITH
            K.KRISHNA
            ACHYUTH MENON
            PARVATHY MENON
            PADMANATHAN K.V.


RESPONDENT:

            THE SUPERINTENDENT,
            TAXPAYER SERVICES CIRCLE, PATTAMBI, CENTRAL TAX
            & CENTRAL EXCISE, PALAKKAD DIVISION, OTTAPALAM
            RANGE, JRJ COMPLEX, SHORNUR ROAD, OTTAPALAM,
            PALAKKAD, PIN - 679101



            SRI.SREELAL N.WARRIER-SC


     THIS     WRIT   PETITION   (CIVIL)   HAVING   COME    UP    FOR
ADMISSION    ON   11.04.2024,   THE   COURT   ON   THE    SAME   DAY
DELIVERED THE FOLLOWING:
 W.P(C) No.7958 of 2024                  2


              DINESH KUMAR SINGH, J.
------------------------------------------------
              W.P(C) No.7958 of 2024
 ------------------------------------------------
      Dated this the 11th day of April, 2024

                               JUDGMENT

The petitioner has filed this writ petition

with the following reliefs:

(i) To quash Ext.P5 order issued by the respondent by the issue of a writ of a certiorari or such other writ or order or direction.

(ii) To direct the respondent to revoke the cancellation of registration pursuant to Ext.P5 order by exercising the power under Section 30 of the CGST Act by the issue of a writ of a certiorari or such other writ or order or direction.

2. Sri.Sreelal Warrier, the learned Senior

Standing Counsel appearing for the respondent,

submits that the petitioner has filed a

revocation application on 12.03.2024. However,

further action through Online portal is pending

under "response to notice awaited".

3. Considering the fact that the petitioner

has already approached the approving Authority

for revocation/cancellation of the GST

registration of the petitioner, this writ

petition is disposed with a direction to the

Assistant Commissioner of Central Tax & Central

Excise, Palakkad Division, Central Revenue

Building, Palakkad to finalise the proceedings or

the revocation application filed by the

petitioner. The petitioner is directed to furnish

all the information before the competent

authority within seven days from the date of

receipt of a certified copy of this judgment,

i.e, on or before 19.04.2024. The petitioner

shall fursnish the information On-line and shall

appear before the Assistant Commissioner on

19.04.2024. After considering the application and

the documents submitted by the petitioner and

also after hearing the petitioner, the Assistant

Commissioner shall dispose of the revocation

application expeditiously.

Sd/-

DINESH KUMAR SINGH JUDGE sp/11/04/2024

APPENDIX OF WP(C) 7958/2024

PETITIONER'S EXHIBITS:-

EXHIBIT P1 COPY OF CERTIFICATE OF REGISTRATION OF THE PETITIONER DTD. NIL EXHIBIT P2 COPY OF SALES REGISTER OF THE PETITIONER DTD. NIL EXHIBIT P3 COPY OF PURCHASE REGISTER OF THE PETITIONER DTD. NIL EXHIBIT P4 COPY OF SHOW CAUSE NOTICE FOR CANCELLATION OF REGISTRATION ISSUED BY THE RESPONDENT DTD. 20-01-2024 EXHIBIT P5 COPY OF ORDER FOR CANCELLATION OF REGISTRATION ISSUED BY THE RESPONDENT DTD. 09-02-2024

RESPONDENT'S EXHIBITS:-

EXHIBIT R1 TRUE COPY OF SCREENSHOT OF SHOW CAUSE NOTICE ALONG WITH REMARKS UPLOADED ON ALL IN ONE SYSTEM EXHIBIT R2 SCREENSHOT OF ORDER OF CANCELLATION ALONG WITH REMARKS ON ALL IN ONE SYSTEM