IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 20TH JULY 2011 / 29TH ASHADHA 1933 WP(C).No. 18769 of 2011(U) -------------------------------------- PETITIONER: ------------------- K.SANAL KUMAR,,KRISHNA PROVISION STORE, BALARAMAPURAM. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM), SRI.K.S.HARIHARAN NAIR, SRI.K.UMAMAHESWAR. RESPONDENTS: ------------------------ 1. COMMERCIAL TAX OFFICER, NEYYATTINKARA, THIRUVANANTHAPURAM DISTRICT-695 033. 2. COMMISSIONER OF COMMERCIAL TAXES, KERALA, THIRUVANANTHAPURAM-695 033. 3. THE DY.COMMISSIONER, COMMERCIALTAXES, THIRUVANANTHAPURAM-695 035. R1 TO R3 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.18769/2011-U: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE CERTIFICATE OF REGISTRATION. EXT.P.2: COPY OF THE NOTICE DTD. 10/03/2011 OF THE R.1. EXT.P.3: COPY OF THE CHALAN DTD 30/04/2008. EXT.P.4: COPY OF THE LETTER DTD 15/03/2011. EXT.P.5: COPY OF THE LETTER DTD. 16/05/2011 ADDRESSED TO THE R.2. EXT.P.6: COPY OF THE LETTER DTD. 08/06/2011 OF THE R.1. EXT.P.7: COPY OF THE NOTICE DTD.07/03/2011 UNDER S.25 OF THE ACT FOR THE YEAR 2008-2009. EXT.P.8: COPY OF THE NOTICE DTD. 05/03/2011 UNDER S.25 OF THE ACT FOR THE YEAR 2009-2010. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE. Prv. S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 18769 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 20th day of July, 2011. J U D G M E N T 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. 2. 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. Sd/- S. Siri Jagan, Judge. Tds/