The High Court of Kerala disposed of a writ appeal filed by the Revenue Department against a Single Judge order. The appeal contested the directive to keep a tax registration cancellation order in abeyance pending a revision, noting no revision was filed within the granted liberty.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE ANTONY DOMINIC & THE HONOURABLE MR. JUSTICE SHAJI P.CHALY
FRIDAY, THE 22ND DAY OF MAY 2015/1ST JYAISHTA, 1937
WA.No. 1091 of 2013 () IN WP(C).6697/2013
JUDGMENT IN WP(C) 6697/2013 of HIGH COURT OF KERALA DATED 19-06-2013
APPELLANT/RESPONDENT IN THE WPC:
SALES TAX OFFICER-I
IIIRD CIRCLE, DEPARTMENT OF COMMERCIAL TAXES COCHIN DEVASWOM BOARD BUILDING, THRISSUR, THRISSUR DT. PIN 680001.
BY SENIOR GOVERNMENT PLEADER SRI.GEORGE MECHERIL
RESPONDENT/PETITIONER IN THE WPC:
PREMKUMAR P.
PROPRIETOR OF SAI TRADING COMPANY, VELAPPAYA ROAD MULAMKUNNATHUKAVU, THRISSUR-680581.
BY ADV. SRI.M.K.DILEEP KUMAR
THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 22-05-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
smv
ANTONY DOMINIC & SHAJI P. CHALY, JJ.
W.A.No.1091 of 2013
----------------------------------------------Dated this the 22nd of May, 2015
JUDGMENT
Antony Dominic,J.
Respondent in W.P.(C) No.6697 of 2013 is the appellant. The writ petition was filed by the respondent herein challenging Ext.P6 order cancelling his registration under the KVAT and CST Acts. By judgment under appeal, the learned Single Judge relegated the respondent to pursue his revisional remedies. It was also ordered that if the revision is filed within one month, the same shall be dealt with by the Deputy Commissioner within a period of two months therefrom. It was further ordered that Ext.P6 order of cancellation would remain under suspended animation till the revision is disposed of. In this appeal, the main grievance of the appellant is regarding the order of the learned Single Judge to keep Ext.P6 under suspended animation pending disposal of the revision.
W.A.No.1091 of 2013
2
the liberty granted by this Court.
Clarifying the position as above, the appeal is disposed of.
Sd/-
ANTONY DOMINIC JUDGE
Sd/-
SHAJI P. CHALY JUDGE
//true copy// P.A. to Judge
smv
Sales Tax Officer-I, IIRD Circle, Department of Commercial Taxes, Cochin Devaswom Board Building, Thirissur
Premkumar P.
Antony Dominic
Shaji P. Chaly
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
