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KANS WEDDING CENTRE vs. THE COMMISSIONER OF COMMERCIAL TAXES, COMMERCIAL TAX OFFICER
(Kerala High Court)

Hon'ble Judges:

JUSTICE A.M.BADAR

Pet. Counsel

Saijo Hassan

Benoj C Augustin

Rafeek. V.k

Res. Counsel

Thushara James

Petitioner / Applicant	KANS WEDDING CENTRE
Respondent	THE COMMISSIONER OF COMMERCIAL TAXES, COMMERCIAL TAX OFFICER
Court	Kerala High Court
State	Kerala
Date	Feb 18, 2021
Order No.	WP (C). No.4227 OF 2021(C)
Citation	2021(2) TAXREPLY 3909
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ORDER
Dated this the 18th day of February 2021 Petitioner, by this petition has prayed for the following relief. Set aside Ext.P3 notice and permit the petitioner to remit the arrears of tax within a time frame fixed by this Hon'ble Court. 2. The learned counsel for the petitioner argues that the petitioner was regularly paying tax and in the last year but, because of Covid-19 pandemic, his business collapsed. According to the learned counsel for the petitioner, the petitioner is even now, ready and willing to file all returns and to pay tax which is due and payable by them. According to the learned counsel for the petitioner, the respondent ought not to have issued notice at Ext.P3 suspending its registration as it is affecting his business. The petitioner, therefore, prays for quashing and setting aside the communication at Ext.P3. 3. The learned Government Pleader opposed the petition by contending that the communication at Ext.P3 is only a notice in GST Form No. GST RE....