Mandayapurath Rasiya vs. The State Tax Officer, M/S Daily Express
(Kerala High Court, Kerala)

Case Law
Petitioner / Applicant
Mandayapurath Rasiya
Respondent
The State Tax Officer, M/S Daily Express
Court
Kerala High Court
State
Kerala
Date
Jan 14, 2020
Order No.
WP(C).No.808 OF 2020
TR Citation
2020 (1) TR 1336
Related HSN Chapter/s
N/A
Related HSN Code
N/A

ORDER

The prayers in the above Writ Petition (Civil) are as follows.

a) Declare that the GST Registration granted to the 2nd respondent for additional place of business at Room No.19/994 -F, Nasna Building, Puthiyapalam Road, Tali East, Kozhikode, without the consent of the petitioner is illegal, invalid and issued in violation of the Central Goods and Services Tax Rules, 2017.

b) Issue a writ of mandamus or such other writ, direction or order commanding the 1st respondent to cancel the GST Registration granted to the 2nd respondent for additional place of business at Room No.19/994-F, Nasna Building, Puthiyapalam Road, Tali East, Kozhikode.

c) Grant such other or further relief as this Honourable Court deems fit to grant in the particular facts and circumstances of the case.

2. Heard Sri.Srinath Girish, learned counsel appearing for the petitioner and Smt.M.M.Jasmine, learned Government Pleader appearing for the 1st respondent. In the nature of the orders to be passed in this writ petition, notice to the 2nd respondent will stand dispensed with.

3. According to the petitioner, he is the owner of a building and had leased a room therein to a tenant and the said tenant had unlawfully sublet it to the 2nd respondent herein and a rent control petition is now pending in respect thereof. That on a reliable enquiry, it is learnt that the 1st respondent has granted a GST registration for additional place of business to the 2nd respondent at the abovesaid premises owned by the petitioner, without the consent of the petitioner, who is the owner of the premises, as is required under the provisions in the Central Goods and Services Tax Rules, 2017 and without any proper verification of the documents. The petitioner has now submitted Ext.P7 petition dated 28-08-2019 before the 1st respondent seeking to cancel the said registration so granted to the 2nd respondent without his consent and that so far the 1st respondent has not rendered any decision on Ext.P7 petition.

4. Taking note of the facts and circumstances of this case, it is ordered that the 1st respondent will take up the plea made by the petitioner on Ext.P7 petition without any further delay and after affording reasonable opportunity of being heard to the petitioner as well as the 2nd respondent will render a considered decision thereon within a period of 6-8 weeks from the date of production of the certified copy of this judgment.

With these observations and directions, the Writ Petition (Civil) stands finally disposed of.

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