HIGH COURT OF KERALA
Central Tax Officer. – 1 Circle, Cochin
W.P..(C) NO. 40545 OF 2017
FEBRUARY 21, 2018
C.S. Manu and S.K. Premraj for the Petitioner. Sreelal Warrier and Binoy Vasudevan for the Respondent.
1. The application preferred by the petitioner for registration under the Central Goods and Services Tax Act and the Kerala State Goods and Services Tax Act has been rejected by the competent authority for the reason that the petitioner did not submit the explanation sought as regards the discrepancies in the documents submitted by him. The petitioner is aggrieved by the said decision.
2. Today, when this matter was taken up, the learned counsel for the respondent submitted that if the petitioner submits a fresh application with the requisite documents, the competent authority would certainly consider the same.
In the circumstances, the writ petition is disposed of recording the submission made by the learned counsel for the respondent. The petitioner is free to prefer a fresh application for registration with the requisite documents. If the petitioner prefers a fresh application, the same shall be considered and appropriate decision shall be taken thereon, within two weeks from the date of receipt of a copy of this judgment.