IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 11TH NOVEMBER 2011 / 20TH KARTHIKA 1933 WP(C).No. 25804 of 2011(A) ------------------------------------- PETITIONER : -------------------- K. SANALKUMAR, PROPRIETOR, KRISHNA PROVISION STORE, BALARAMAPURAM. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR RESPONDENT(S): ------------------------- 1. THE COMMERCIAL TAX OFFICER, NEYYATTINKARA,THIRUVANANTHAPURAM-695 121. 2. COMMISSIONER OF COMMERCIAL TAXES, KERALA, THIRUVANANTHAPURAM-695 033. 3. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, THIRUVANANTHAPURAM-695 035. R1 TO R3 BY GOVT. PLEADER SRI.MANOJ.P.KUNJACHAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: RKM WP(C).No. 25804 of 2011(A) -------------------------------------------- APPENDIX PETITIONER'S EXHIBITS: P1 : COPY OF CERTIFICATE OF REGISTRATION P2 : COPY OF NOTICE DATED 10.03.2011 OF THE 1ST RESPONDENT. P3 : COPY OF CHALAN DATED 30.04.2008. P4 : COPY OF LETTER DATED 15.03.2011. P5 : COPY OF LETTER DATED 16.05.2011 ADDRESSED TO THE 2ND RESPONDENT. P6 : COPY OF LETTER DATED 08.06.2011 OF THE 1ST RESPONDENT. P7 : COPY OF NOTICE DATED 07.03.2011 UNDER S.25 OF THE ACT FOR THE YEAR 2008-2009. P8 : COPY OF NOTICE DATED 05.03.2011 UNDER S.25 OF THE ACT FOR THE YEAR 2009-2010. P9 : COPY OF JUDGMENT DATED 20.07.2011 IN W.P.(C) NO.18769 OF 2011. P10 : COPY OF LETTER DATED 07.09.2011 OF THE 1ST RESPONDENT. RESPONDENT'S EXHIBITS : NIL /TRUE COPY/ PA TO JUDGE RKM S. SIRI JAGAN, J. --------------------------------------- W.P.(C) No.25804 OF 2011 --------------------------------------- Dated this the 11th day of November, 2011. J U D G M E N T The petitioner is an assessee under the Kerala Value Added Tax Act. When the petitioner tried to file E-returns as directed in Ext.P2, access was denied on the ground that the petitioner’s registration has been cancelled. The petitioner applied for an order canceling the registration for enabling the petitioner to file an appeal. The petitioner’s application for certified copy of the order canceling the registration was answered with the statement that no order is available in the file. It is under the above circumstances, the petitioner has filed this writ petition seeking the following reliefs: “(i) issue a writ of certiorari or other appropriate writ, orders or directions as this Hon'ble Court consider necessary, to call for the records leading to the issue of Ext.P2, Ext.P7 and Ext.P8 notices and to strike down and quash them; (ii) issue a writ of mandamus or other appropriate writ or orders directing the 1st respondent - (a) to correct the mistaken entry in the KVATIS (Kerala Value Added Tax Information System) with regard to WPC No.25804/11 : 2 : the status of the registration of the petitioner and to revive Ext.P1 registration certificate issued to the petitioner under the Act; (b) to permit the petitioner to E- file the pending returns and to pay tax due with interest as required bylaw and also to pay the registration fee; (c) to permit the petitioner to carry on trade in accordance with law.” I directed the learned Government Pleader to get instructions. The learned Government Pleader today submits that the registration has been restored and a Circular dated 4.11.2011 has been issued directing all the assessing authorities to comply with the procedure prescribed for cancellation of the registration. The same is recorded and the writ petition is closed. S. SIRI JAGAN, JUDGE. acd