High CourtsSingle Bench(2022) 06 KL CK 0138

Gold View Vyapaar Private Limited vs Joint Commissioner (Appeals) Office Of The Joint Commissioner (Appeals)

High Court Of Kerala · Decided on 13 June 2022

HON’BLE JUDGES
Gopinath P, J
RESULT
Disposed Of
CASE NUMBER
Writ Petition (C) No. 16405 Of 2022

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Judgment

5 paragraphs · 253 words

Gopinath P, J

1.

The petitioner has approached this Court being aggrieved by cancellation of registration under the provisions of GST Act. The petitioner has filed Ext.P13 appeal before the 1st respondent and the same is stated to be pending.

2.

Today, when the matter is taken up for consideration, it is the submission of the learned counsel appearing for the petitioner that though the petitioner has taken several contentions, he will be satisfied if a direction is issued to the 1st respondent to consider and pass orders on Ext.P13 appeal, after affording an opportunity of being heard.

3.

The learned senior Government Pleader has no objection to such a direction being issued.

The writ petition will therefore stand disposed of directing the 1st respondent to consider and pass orders on Ext.P13 appeal, after affording an opportunity of hearing to the petitioner. All contentions raised by the petitioner in this writ petition are left open for adjudication. Considering the fact that the issue involves cancellation of GST registration of the petitioner, the 1st respondent shall endeavour to consider and pass orders on Ext.P13 appeal within a period of two weeks from the date of receipt of a certified copy of this judgment. To ensure that the appeal is decided within the time prescribed above, the petitioner shall mark appearance before the 1st respondent along with the certified copy of this judgment on 16.6.2022. The 1st respondent shall thereafter fix a date for hearing and dispose of Ext.P13 appeal within the time specified above.