B.SARAVANAN Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THE petitioner was a dealer registered under the Kerala Value Added Tax Act as also the CST Act within the State of Kerala in the rolles of the first respondent/Commercial Tax Officer. Admittedly, the petitioner has stopped his business from 31.03.2014 and had also intimated the same to the assessing officer.

(2.) THE petitioner has filed the above writ petition only raising a contention that during the period in which the business was conducted, i.e., specifically during the month of June, 2013, the petitioner had made some interstate purchases as also stock transfer for which 'C' Forms and 'F' Forms are to be issued; which forms have to be downloaded from the website of the department. Since the registration has been cancelled, the petitioner is unable to download the same from the website. 3.In such circumstance, there shall be a direction to the respondents to re -activate the registration of the petitioner under KVAT Act as also the CST Act, for the above purpose, for a period of one week starting from 16.09.2014 to 24.09.2014. The writ petition is allowed.