Modern Food Enterprises Private Limited vs. Union Of INDIA - Kerala High Court, 25 June 2020

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL THUR AY, THE 25TH DAY OF JUNE 2020 / 4TH ASHADHA, 1942 WP(C).No.12615 OF 2020(B) PETITIONER/S: MODERN FOOD ENTERPRISES PRIVATE LIMITED EDAPALLY, NATIONAL HIGHWAY NO.47, KOCHI,KERALA-682 024, REPRESENTED THROUGH ITS MANAGER -ACCOUNTS MR.SRIJITH.M.S BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR RESPONDENT/S: 1 UNION OF INDIA THROUGH SECRETARY MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NO.137,NORTH BLOCK, NEW DELHI-110001 2 STATE OF KERALA, THROUGH SECRETARY TO GOVERNMENT ,TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001 3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS THROUGH CHAIRMAN, NORTH BLOCK, NEW DELHI-110 001 4 THE APPELLATE AUTHORITY FOR ADVANCE RULING, GST DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695 002 5 THE KERALA AUTHORITY FOR ADVANCE RULING, GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, THIRUVANANTHAPURAM-695 002 OTHER PRESENT: GP DR THUSHARA JAMES SRI P VIJAYAKUMAR ASGI THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.06.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.12615 OF 2020 -2- JUDGMENT Dated this the 25th day of June 2020 Petitioner, in the instant writ petition, has sought the indulgence of this Court for issuance of writ of mandamus in view of pendency of appeal against the order dated 12.10.2018 passed by 5th respondent. In support of the aforementioned prayer, it is submitted that petitioner owing to the enactment of new tax regime i.e., Goods and Service Tax (GST) Act, which was aimed for helping tax payers in planning its activities subject to the payment of GST in advance filed an application for advance ruling seeking classification as also at the rate of GST on product, however the aforementioned advance ruling was not accepted by the authority and received a notice for personal hearing by 5th respondent, resulting into passing of the order as aforementioned.

Learned counsel appearing on behalf of the petitioner submits that his client would be satisfied in case appropriate direction is issued to the 4th respondent

WP(C).No.12615 OF 2020 -3- to decide the pending appeal though it had already been heard and there is no communication of any adjudication.

Issue notice before admission. Dr.Thushara James, learned Government Pleader, accepts notice and informs the Court that by virtue of notification dated 28.05.2020, the earlier member of the appellate authority has retired and a new member Sri.Shyam Raj Prasad, IRS has been nominated as the member in the Kerala Appellate Authority for Advance Ruling for Goods and Service Tax.

In such circumstances, the new Officer would take a call on the pending appeal. The aforementioned statement is made on the basis of communication dated 30.04.2020 whereby it has been disclosed that the matter would be re-heard. In view of the statement made by Dr.Thushara James, I dispose of this writ petition by issuing direction to the 4th respondent to hear the appeal afresh in terms

WP(C).No.12615 OF 2020 -4- of the notification as referred above, in accordance with law, as expeditiously as is possible. AMIT RAWAL vv JUDGE

WP(C).No.12615 OF 2020 -5- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF APPLICATION 03.08.2018 (WITHOUT ANNEXURES) FOR ADVANCE RULING FILED BY PETITIONER EXHIBIT P2OF ADVANCE RULING NO.KER/23/2018 DATED 12.10.2018 EXHIBIT P3OF APPEAL DATED 27.11.2018 (WITHOUT ANNEXURES) FILED BEFORE APPELLATE AUTHORITY FOR ADVANCE RULING FILED BY THE PETITIONER EXHIBIT P4OF THE EMAIL DATED 07.08.2019 EXHIBIT P5OF THE REMINDER LETTER DATED 07.01.2020