K. SANAL KUMAR, KRISHNA PROVISION STORE v. COMMERCIAL TAX OFFICER, NEYYATTINKARA
2011-07-20
S.SIRI JAGAN
body2011
DigiLaw.ai
JUDGMENT The petitioner is aggrieved by cancellation of his registration under the Kerala Value Added Tax Act. The petitioner's contention is that the petitioner was never served with a copy of the order cancelling his registration. He would further submit that he was not even given a notice for cancellation of registration. The petitioner also challenges the notices issued pursuant to the cancellation of the registration for further proceedings for conducting the business without registration. I have heard the learned Government Pleader also. In the facts and circumstances of the case, I dispose of this writ petition with the following directions : The 1st respondent shall serve on the petitioner a certified copy of the order cancelling the registration within two weeks from the date of receipt of a copy of this judgment. If the 1st respondent has a case that it was earlier served on the petitioner, it would be open to the 1st respondent to endorse on the certified copy that it has been so served on an earlier date. In order to enable the petitioner to file an appeal against that order, further proceedings as per the impugned notices shall be kept in abeyance for a period of one month.