Facts of the Case

Vasudevan N., who holds a licence for a finance institution, filed a writ petition before the Kerala High Court seeking a direction on a representation (Ext.P7, dated 30.06.2023) that he had submitted concerning the renaming of his institution.

The respondents included the Union of India, officials of the State Goods and Service Tax Department (arrayed as respondent nos. 2 and 3 because the institution held statutory licences/registrations, including with the GST department, in the ordinary course of its business), and the Reserve Bank of India. The GST department was not the entity whose action was under substantive challenge; it was included because the Inspecting Assistant Commissioner (State GST Department) was among the licensing/registering authorities relevant to the institution's registration history.

The petitioner's counsel, at the hearing, indicated he would be satisfied if a direction was issued to the third respondent to consider his pending representation, Ext.P7.

Issues Involved

  1. Whether the third respondent (Inspecting Assistant Commissioner, State GST Department) should be directed to decide the petitioner's pending representation regarding the renaming of his finance institution.

Petitioner's Arguments

  • The petitioner sought a direction that his representation, Ext.P7, seeking consideration of the renaming of his institution, be decided by the concerned authority.

Respondent's Arguments

  • The Government Pleader (Taxes) submitted that such a representation could not be considered, but also stated that if Ext.P7 was pending before the third respondent, a decision would be taken on it and communicated to the petitioner.

Court Order / Findings

  • The Court disposed of the writ petition by directing the third respondent to consider and pass appropriate orders on Ext.P7 and communicate the decision to the petitioner within six weeks.
  • The Court expressly clarified that it had not considered the matter on merits, and that the third respondent remained free to pass appropriate orders in accordance with law.

Important Clarification

This order does not decide any GST question. The involvement of a State GST officer here was incidental to the licensing history of the finance institution; the Court's direction is purely procedural, requiring a pending administrative representation to be decided within a time frame, without any comment on how it should be decided.

Sections Involved

  • Constitution of India, 1950 – Article 226 (writ of mandamus for disposal of a pending representation)

Decision – In Favour of

The writ petition was disposed of with a limited procedural direction in the petitioner's favour – that his representation be decided within six weeks – without any decision on the substantive question of renaming the institution, which was left entirely to the third respondent's discretion.

Case Details

  • Court: High Court of Kerala at Ernakulam
  • Case No.: WP(C) No. 24852 of 2023
  • Coram: Justice P.V. Kunhikrishnan
  • Date: 02.08.2023

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