considered for non-submission
Case Title | M/s Koluthara Exports Ltd vs Union of India & Others. |
Court | Kerala High Court |
Honorable Judges | Justice Shaji P.Chaly |
Citation | 2022 (1) GSTPanacea 274 HC Kerala WP(C) No.2011 of 2022 |
Judgement Date | 20-January-2022 |
Council for Petitioner | M.Gopikrishnan Nambiar K John Mathai Joson Manavalan Kuryan Thomas Paulose C.Abraham |
Council for Respondent | Sri.Kuryan Thomas |
Section | Section 80 of CGST Act |
In Favour of | Partly in favour of Assessee |
The Kerala High Court bench of Justice Shaji P.Chaly has held that direction can be issued to the Commissioner to dispose of Exhibit P1 within a time frame until such time, Exhibit P8 proceedings can be directed to be kept in abeyance.
FACTS OF THE CASE
This writ petition is filed by the petitioner seeking the following reliefs
To call for records leading to Exhibits P8 notice issued by the 4th respondent and quash the same by issuance of a writ of certiorari or such other writ, order or direction.
To issue a writ of mandamus or any other writ, order or direction, directing the respondents to grant 24 installments to the petitioner to pay the GST liability that would arise on a self-assessment by the petitioner of the business activities undertaken by the petitioner.
The petitioner has registration under the Goods and Services Tax Act. The petitioner has not submitted the returns continuously for a period of six months and consequent to which, the petitioner has submitted Exhibit P1 application before the Commissioner of State Goods and Services Tax Department – 3rd respondent, seeking extension of time for payment of their amounts due, which is pending consideration.
While so, Exhibit P8 notice is now issued by the State Tax Officer, AIT & CT Office, Kuthiyathodu, Alappuzha – 4 th respondent, informing the petitioner that consequent to non-filing of return for a continuous period of six months, the GST registration stands suspended and directing the petitioner to show cause as to why the GST registration shall not be cancelled.
Petitioner is that by virtue of the powers conferred under Section 80 of the Central Goods and Services Tax Act, the Commissioner is vested with powers to extend time and since the said application is pending consideration, unless and until a final adjudication is made to the same, the petitioner would not be in a position to contest the proceedings pertaining to Exhibit P8 suspension of the licence and threat of cancellation.
considered for non-submission
COURT HELD
Considering the facts as recorded, held that direction can be issued to the Commissioner to dispose of Exhibit P1 within a time frame until such time, Exhibit P8 proceedings can be directed to be kept in abeyance.
The writ petition is disposed of directing the Commissioner of State Goods and Services Tax Department – 3 rd respondent to finalise Exhibit P1 within three weeks from the date of receipt of a copy of this judgment.
considered for non-submission
ANALYSIS OF THE JUDGEMENT
In view of the directions issued as above, the final proceedings pertaining to Exhibit P8 and Exhibits P9 and P10 reply submitted by the petitioner, shall be deferred for a period of six weeks and the parties would be guided by the orders passed by the Commissioner as per the direction above in Exhibit P8 application. All the other questions raised in the writ petition are left open.
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