IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 18TH NOVEMBER 2008 / 27TH KARTHIKA 1930 WP(C).No. 33694 of 2008(J) -------------------------- PETITIONER(S): --------------------- K.ABDUL GAFOOR, S/O.ABOOBACKER, AGED 38 A & S AGENCY, KRISHNAPILLA NAGAR, MANGAD, KANNUR DT. BY ADV. SRI.A.MOHAMED MUSTAQUE SRI.KAUSER EDAPPAGATH RESPONDENT(S): ----------------------- 1. THE COMMERCIAL TAX OFFICER, OFFICE OF THE COMMERCIAL TAX OFFICE, IIND CIRCLE, KANNUR. 2. THE COMMISSIONER, COMMERCIAL TAXES, TRIVANDRUM. BY GOVT.PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.33694 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 18th day of November, 2008 JUDGMENT Petitioner challenges Ext.P2, in which it is stated as follows: “Please be advised that your VAT registration/Presumptive Tax Permission (Delete as appropriate) stands cancelled with effect from 1.4.2008 due to the reasons stated below: Non filing of monthly return from 4/08 to 9/08.” 2. Registration under the Kerala Value Added Tax has been cancelled with effect from 1.4.2008. It is for the reason that the petitioner had not filed monthly return from 4/2008 to 9/2008. 3. I heard learned counsel for the petitioner and the learned Government Pleader. 4. It is not in dispute that no notice was issued to the petitioner before issuing Ext.P2. Ext.P2 cannot be sustained. Ext.P2 is quashed. Learned counsel for the petitioner submits that the petitioner will file returns and pay the tax within ten days from today. If the petitioner does not file the returns and pay the tax as aforesaid, it is made clear that it is open to the respondents to initiate further proceedings in accordance with law. Writ petition is disposed of as above. (K.M. JOSEPH, JUDGE) sb