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ST. JOSEPH TEA COMPANY LTD., PARAMOUNT ENVIRO ENERGIES vs. THE STATE TAX OFFICER AND OTHERS
(Kerala High Court)

Hon'ble Judges:

V.G. ARUN
Pet. Counsel
Nisha John
Res. Counsel
P.r.sreejith

Petitioner / Applicant

ST. JOSEPH TEA COMPANY LTD., PARAMOUNT ENVIRO ENERGIES
Respondent THE STATE TAX OFFICER AND OTHERS
Court Kerala High Court
State

Kerala

Date Jun 17, 2021
Order No.

WP(C) NO. 17235 OF 2020

Citation

2021(6) TAXREPLY 4400
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ORDER

The petitioner, a registered dealer under the Kerala Value Added Tax Act, had migrated to the Goods and Services Tax Act regime and applied for registration under the GST statutes. Having failed to obtain registration due to technical glitches in the GST portal, the petitioner filed WP(C) No.768 of 2018. An interim order was passed in that writ petition permitting the petitioner to apply for registration afresh. Accordingly, the petitioner applied and was granted fresh registration with effect from 09.03.2018. Even though the issue of registration was thus solved, the petitioner's grievance about the inability to comply with the requirements in terms of the statutes for the period from 01.07.2017 to 09.03.2018, subsisted. On behalf of the respondents, it was submitted that appropriate decision will be taken for enabling the petitioner to comply with the statutory requirements for the aforementioned period. Accordingly, W.P.(C) No.768 of 2018 was disposed vide Ext.P1 judgment, di....

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