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PULICKAL INDUSTRIES vs. THE STATE TAX OFFICER, THE ASSISTNAT COMMISSIONER, THE STATE OF KERALA
(Kerala High Court)

Hon'ble Judges:

AMIT RAWAL
Pet. Counsel
Aji V.dev
Alan Priyadarshi Dev
Res. Counsel
Jasmine M M

Petitioner / Applicant

PULICKAL INDUSTRIES
Respondent THE STATE TAX OFFICER, THE ASSISTNAT COMMISSIONER, THE STATE OF KERALA
Court Kerala High Court
State

Kerala

Date Feb 13, 2020
Order No.

WP(C).No.1709 OF 2020(K)

Citation

2020(2) TAXREPLY 1595
Original Order
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ORDER

Dated this the 13th day of February 2020 The petitioner, a proprietary business entity registered under the Central Goods and Service Tax / State Goods and Service Tax, has approached this Court under Article 226 challenging Exts.P3A to P3(n), whereby the assessment order under Section 2 of the State Goods and Service Tax Act 2017 has been passed, inter alia on the ground that the petitioner had, vide intimation dated 25.11.2019, informed regarding closure of the business. 2. Secondly, the petitioner had filed all the monthly returns for the period during which the business was carried out and therefore, in the absence of any issuance of assessment orders or seeking information under Section 46 of the Act is usually uncalled for. Cancellation of registration under Section 29 (3) of the Act though will envisage that it will not affect the liability of the person to pay tax on another dues for any period prior to the cancellation, but the aforementioned facts conspicuously are wan....

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