Facts of the Case

Chenavila Purushothaman Rajeev filed this writ petition seeking a direction to the Superintendent and Assistant Commissioner, Central Tax & Central Excise, Chalakudy, to process his applications (Exhibits P3 and P4) for revocation of the cancellation of his GST registration.

Issues Involved

  1. Whether any relief remained to be granted once the GST registration cancellation had already been revoked by the respondents during the pendency of the writ petition.

Petitioner's Arguments

  • The respondents had failed to process the petitioner's applications seeking revocation of the cancellation of his GST registration.

Respondent's Arguments

  • Counsel for the respondents submitted, on instructions, that subsequent to the filing of the writ petition, the applications (Exhibits P3 and P4) had already been considered and the cancellation had been revoked.

Court Order / Findings

  • The Court recorded the respondents' submission that the cancellation had already been revoked.
  • Since the underlying relief sought had already been granted administratively, the Court held the writ petition had become infructuous and dismissed it on that basis.

Important Clarification

This order records a successful practical outcome for the petitioner — his GST registration cancellation was revoked — but it does so without the Court itself deciding any legal question; the writ petition was simply dismissed as infructuous once the administrative relief had already been granted. It confirms that filing a writ petition can sometimes prompt the department to act on a pending revocation application even before the case is finally heard.

Sections Involved

  • Central Goods and Services Tax Act, 2017 — provisions on revocation of cancellation of registration
  • Constitution of India, Article 226

Decision – In Favour of

Dismissed as infructuous — the petitioner effectively obtained the relief sought (revocation of the GST registration cancellation) administratively, before the Court could adjudicate the petition on merits.

Case Details

  • Court: High Court of Kerala at Ernakulam
  • Case Number: WP(C) No. 21283 of 2023
  • Coram: Justice C.S. Dias
  • Date of Order: 04.08.2023

Link to Download the Order

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