IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C) No. 24658 of 2007(I)
1. CITY GLASS & GLAZING (P) LTD.,
... Petitioner
Vs
1. ASST.COMMISSIONER, KVAT, SPL.CIRCLE-1,
... Respondent
2. STATE OF KERALA, REPRESENTED BY
For Petitioner :SRI.VIJAYAN. K.U.
For Respondent : No Appearance
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
Dated :07/09/2007
O R D E R
C.N.RAMACHANDRAN NAIR, J.
-----------------------------------
WP(C) No. 24658 of 2007
-------------------------
Dated, this the 7th day of September, 2007
J U D G M E N T
Petitioner is challenging Ext.P7 order whereunder registrations
granted to the petitioner under the KVAT and CST Act are cancelled.
However, it is seen from Ext.P6 reply filed by the petitioner that
petitioner admitted that business was not commenced in spite of
granting of registration w.e.f. 01/04/2006. The only case pointed
out by the petitioner is payment of Rs. 5,740/- towards tax for one
single transaction. I do not think challenge against cancellation of
registration is maintainable because going by petitioner’s own
admission business was not commenced and therefore petitioner is
not entitled to retain registration. However, I make it clear that as
and when petitioner commences business on regular basis,
respondents should grant registration on petitioner’s application
without delay subject to petitioner’s compliance with the formalities.
This writ petition is disposed of as above.
(C.N.RAMACHANDRAN NAIR, JUDGE.)
jg