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Judgment
Gopinath P, J .
The petitioner is an Electrical Contractor and had executed certain works for the Kerala State Electricity Board Ltd. The petitioner had earlier obtained a registration under the GST which was cancelled due to non-filing of returns. The petitioner later obtained a fresh registration. It is submitted that on account of Ext.P7 notice issued by the Assistant Commissioner of State Tax, Neyyattinkara, the Electricity Board has not released the payments due to the petitioner. It is submitted that Ext.P7 was issued on the premise that despite the petitioner issuing bills claiming GST, the petitioner had not filed returns from 04-07-2018 leading to cancellation of his GST registration.
The learned counsel for the petitioner submits that the petitioner had claimed GST only under his new registration and if Ext.P7 notice is adjudicated within a time frame the entire issues will stand resolved.
Having heard the learned counsel for the petitioner, learned Government Pleader and learned Standing Counsel for the KSEB, this writ petition will stand disposed of directing the 4th respondent to take a final decision on Ext.P7 notice after considering any reply submitted by the petitioner and after affording to him an opportunity of being heard within a period of one month from the date of receipt of a certified copy of this judgment.