HIGH COURT OF KERALA
Alukka Gold Palace
State Tax Officer
W.P. (C) NO. 35333 OF 2017
APRIL 6, 2018
Harisankar V. Menon, Smt. Meera V. Menon and Smt. K. Krishna, Advs. for the Petitioner.
1. On account of a mistake committed by the petitioner during 2009 in providing the PAN number of another firm for the purpose of obtaining registration under the Kerala Value Added Tax Act (‘the Act’), the request of the petitioner for registration under the GST statutes were delayed and were granted only with effect from 12.08.2017. The grievance of the petitioner is that since the GST statutes came into being from 01.07.2017, the petitioner is unable to comply with the statutory requirements in relation to the business for the period from 01.07.2017 to 12.08.2017. The petitioner, therefore, seeks appropriate directions in this regard, in the writ petition.
2. Heard the learned counsel for the petitioner, the learned Government Pleader as also the learned Standing Counsel for the fourth respondent.
3. To err is human. As such, it is obligatory for the respondents concerned to make appropriate provisions to tackle issues of the instant nature as well, so as to enable persons like the petitioner to comply with the statutory requirements from the date of introduction of the GST statutes.
4. In the circumstances, having regard to the orders passed by this Court in similar writ petitions, I deem it appropriate to dispose of the writ petition directing the fourth respondent to provide registration to the petitioner under the GST statutes with effect from 01.07.2017. Ordered accordingly. This shall be done as expeditiously as possible, at any rate, within two months from the date of receipt of a copy of this judgment. Needless to say that until arrangements as directed above are made, no proceedings whatsoever shall be initiated against the petitioner for non-compliance of the statutory provisions.