Dismissed

Oleena Mahila Samajam, v. State Tax Officer

Kerala HC17 Jan 2024WP(C)/900/2024

Case brief

AI extract

What is this about?

The High Court dismissed a writ petition challenging the cancellation of the petitioner's GST registration due to six months of non-filing of returns despite notice. The Court held that it cannot extend statutory limitations and noted the petitioner failed to approach the appellate authority.

What did the court decide?

Writ petition dismissed; no indulgence granted against the cancellation order.

Oleena Mahila Samajam, Vs State Tax Officer — Cheque Dishonour | Kerala HC (2024)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH

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WEDNESDAY, THE 17TH DAY OF JANUARY 2024 / 27TH POUSHA, 1945

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WP(C) NO. 900 OF 2024

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PETITIONER:

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OLEENA MAHILA SAMAJAM,
39/87 B, WEST HILL, KOZHIKODE, KERALA-673005,
REPRESENTED BY ITS CHAIRPERSON T. SUJATHA.

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BY ADVS.
 SRI. M. K. HAJARA
 SRI. C. RAMACHANDRAN
 SMT. HOWLATH JAHAN

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RESPONDENTS:

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1 STATE TAX OFFICER, COMMERCIAL TAX OFFICE, CIRCLE I, KOZHIKODE, KERALA, PIN – 673006.

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2 GOODS AND SERVICES TAX NETWORK, EAST WING, 4TH FLOOR, WORK MARK-1, AEROCITY, NEW DELHI, PIN – 110037.

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3 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPPALAM, KARAMANA P. O., THIRUVANANTHAPURAM, PIN – 695002.

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BY ADV.
 SMT. RESHMITA RAMACHANDRAN – GP

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
17.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C) NO. 900 OF 2024

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DINESH KUMAR SINGH, J.

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W.P.(C) No. 900 of 2024

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Dated this the 17^th day of January, 2024

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JUDGMENT

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The present writ petition has been impugning Exhibit P-3 order whereby the petitioner’s registration under the provisions of CGST/SGST Act, 2017 has been cancelled as the petitioner despite notice did not file return of its income.

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Before cancellation of the registration, a notice under Rule

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22(1), Sub-rule (2A) of Rule 21A was issued to the petitioner asking the petitioner to furnish reply by 04.05.2022. The reason for issuing the notice was mentioned as under;

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“Any Taxpayer other than composition taxpayer has not filed returns for a continuous period of six months”.

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Despite the service of the said notice, the petitioner did not file the return. In view thereof, the impugned order in Exhibit P-3 has been passed cancelling the registration.

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The learned Counsel for the petitioner submits that the petitioner was handicapped as the petitioner’s accountant did not notice the notice issued to the petitioner. The petitioner is a

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WP(C) NO. 900 OF 2024

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voluntary organisation engaged in social works without any profit motives and, therefore, a lenient view may be taken and the petitioner may be extended some more time to file return.

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This Court will not pass an order which is in violation of the statutory provisions. When the statute requires filing of return within a particular time, this Court will not extend the limitation for filing the returns. Admittedly, the petitioner did not file the return for a period of six months and, despite service of notice, failed to file the return. Therefore, the petitioner’s registration has been cancelled. There is a remedy of filing appeal against the order of cancellation of registration. However, the petitioner has not approached the appellate authority. The order was passed way back on 05.05.2022 and the petitioner has approached this Court in the present writ petition in the year 2024. This Court, therefore, cannot grant any indulgence to the petitioner against the impugned order in Exhibit P-3 dated 05.05.2022. Therefore, the present writ petition is hereby dismissed.

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Sd/DINESH KUMAR SINGH JUDGE

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Svn

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WP(C) NO. 900 OF 2024

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APPENDIX OF WP(C) 900/2024

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PETITIONER’S EXHIBITS

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EXHIBIT P1TRUE COPY OF THE REGISTRATION CERTIFICATE
DATED:16.07.2020
EXHIBIT P2TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED IN
FORM GST REG-17/31 DATED: 25.04.2022
EXHIBIT P3TRUE COPY OF THE CANCELLATION ORDER ISSUED
IN FORM GST REG-19 DATED: 05.05.2022
EXHIBIT P4TRUE COPY OF THE LETTER DATED: 22.07.2022
EXHIBIT P5TRUE COPY OF THE LAST RETURN FILED FOR THE
MONTH OF APRIL 2022 DATED: 29.11.2023
EXHIBIT P6TRUE COPY OF THE JUDGMENT OF PANDARAKANDIYIL
MOIDEENKUTTY VS. THE SUPERINTENDENT OF
CENTRAL TAX AND CENTRAL EXCISE &AMP; ORS
[(2023) 31 KTR 1 (KER)] DATED 06.07.2022
EXHIBIT P7TRUE COPY OF THE LETTER ISSUED BY THE
SECRETARY OF PANDIKKAD GRAMA PANCHAYATH
DATED 03.01.2024 WITH TRANSLATION
EXHIBIT P8TRUE COPY OF THE TAX INVOICE DATED
12.06.2022 RAISED AGAINST CLEAN KERALA
COMPANY LIMITED
EXHIBIT P8(A)TRUE COPY OF THE TAX INVOICE DATED
27.06.2022 RAISED AGAINST IPE GLOBAL LIMITED
EXHIBIT P8(B)TRUE COPY OF THE TAX INVOICE DATED RAISED
AGAINST IPE GLOBAL LIMITED 27.06.2022

Oleena Mahila Samajam, v. State Tax Officer

Case brief

What is this about?

What did the court decide?

Oleena Mahila Samajam, v. State Tax Officer

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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