Magnamind Ventures (P) Ltd. Vs State of Kerala (Kerala High Court)

IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
&
THE HONOURABLE MR. JUSTICE T.R.RAVI
THURSDAY, THE 18TH DAY OF JUNE 2020 / 28TH JYAISHTA, 1942
WA.No.658 OF 2020

AGAINST THE JUDGMENT IN WP(C) 7518/2020(L) OF HIGH COURT OF KERALA

APPELLANT/S:
M/S MAGNAMIND VENTURES (P) LTD.
38/508, KINFRA INDUSTRIAL PARK, NELLAD, MAZHUVANNUR,
ERNAKULAM -686669,
REPRESENTED BY ITS MANAGER(PR), PRAVEEN K K.

BY ADVS.
DR.K.P.PRADEEP
SMT.T.THASMI

RESPONDENT/S:

1 THE STATE OF KERALA,REPRESENTED BY ITS SECRETARY(TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, KERALA, 695001.

2 COMMERCIAL TAX OFFICER/STATE TAX OFFICER,COMMERCIAL TAXES/KERALA GST DEPARTMENT, 1ST CIRCLE,PERUMBAVOOR, ERNAKULAM-683542.

3 COMMISSIONER OF KERALA STATE GST KERALA STATE GST DEPARTMENT, TAX TOWERS, KILLIPALAM,KARAMANA P O, THIRUVANANTHAPURAM, KERALA-695002.

4 THE SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE,KOLENCHERY RANGE, OMBALAYIL TOWERS, HOSPITAL JUNCTION, KOLENCHERY, ERNAKULAM, KERALA-682311.

5 CHIEF COMMISSIONER OF CENTRAL TAXES,(CGST) AND CENTRAL EXCISE) CENTRAL REVENUE BUILDINGS,I S PRESS ROAD, COCHIN, ERNAKULAM-682018.

6 GOODS AND SERVICE TAX COUNCIL,GOVERNMENT OF INDIA, OFFICE OF THE GST COUNCIL SECRETARIAT, 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANAPATH ROAD, CONNAUGHT PLACE, NEW DELHIWA.110001, REPRESENTED BY ITS ADDITIONAL SECRETARY,

7 GOODS AND SERVICE TAX NETWORK,EAT WING, 4TH FLOOR, WORLD MARK -1, AEROCITY, NEW DELHI-110037, REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER.R4-7 BY SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS R6-7 BY ADV. SHRI.P.VIJAYAKUMAR, ASG OF INDIA

SR.GP SRI.V.K.SHAMSUDHEEN

THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 18.06.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

K.VINOD CHANDRAN
&
T.R.RAVI, JJ.
W.A NO.658 OF 2020
Dated this the 18th day of June, 2020

JUDGMENT
K.VINOD CHANDRAN,J

Read Order dated 26.05.2020:-
“The appellant is a private limited company engaged in carrying specialist service of dry cleaning, providing such services to hotels, airline companies and the like. The appellant had been delaying payment of Central Goods and Services tax as also the State Goods and Services Tax from year 2017 onwards. Payments were made with long delay, on which no action was taken. However, when there was consistent default and the dues mounted uncontrollably, the department took action through the 4th respondent.

2. The 4th respondent issued show cause notice which is produced as Ext.P8 to which the appellant replied by Ext.P9 agreeing to pay off the entire overdue amounts in 12 equal monthly installments of Rs.9 lakhs each. The request was made by Ext.P9 dated 25.02.2020. There has been no deposit made, according to the learned Standing Counsel appearing for the Department. The Department hence cancelled the registration. The learned Single Judge refused to exercise discretion since the petitioner could pay the entire defaulted amounts and revive the registration.

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