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2022 (3) TMI 85

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.... Mathai Joson Manavalan kuryan THOMAS Paulose C. Abraham Raja Kannan Respondents: R1 - Sri. Manu. S, Assistant Solicitor General R2 TO 4 - DR. Thiushara James, Senior Government Pleader JUDGMENT Dated this the 20th day of January, 2022 This writ petition is filed by the petitioner seeking the following reliefs: "i) to call for records leading to Exhibits P8 notice issued by the 4th respondent....

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..... While so, Exhibit P8 notice is now issued by the State Tax Officer, AIT & CT Office, Kuthiyathodu, Alappuzha - 4th respondent, informing the petitioner that consequent to non-filing of return for a continuous period of six months, the GST registration stands suspended and directing the petitioner to show cause as to why the GST registration shall not be cancelled. 3. According to the petitioner....

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....Government Pleader Smt. Thushara James appeared for the State, submitted that provisions of Section 80 would not apply strictly to the case put forth by the petitioner, however, the subject matter to be considered by the said authority. 5. Anyhow, I am of the view that a direction can be issued to the Commissioner to dispose of Exhibit P1 within a time frame until such time, Exhibit P8 proceeding....