Mallelil Industries PVT.LTD vs. The Commissioner Of State Goods And Service Tax Department - Kerala High Court, 15 January 2020

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS WEDNE AY, THE 15TH DAY OF JANUARY 2020 / 25TH POUSHA, 1941 WP(C).No.25676 OF 2019(H) PETITIONER: MALLELIL INDUSTRIES PVT.LTD ATTACHAKKAL P.O, KONNI, PATHANAMTHITTA DISTRICT, REPRESENTED BY ITS MANAGING DIRECTOR R. SREEDHARAN NAIR BY ADV. SRI.BOBBY JOHN RESPONDENTS: 1 THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT KERALA, TAX TOWER, KILLIPPALAM, KARAMANA P.O, THIRUVANANTHAPURAM PIN 695 002 2 THE ASSISTANT COMMISSIOENR OF STATE TAX, SGST DEPARTMENT, PATHANAMTHITTA, FINANCIAL COMPLEX, 2ND FLOOR, MINI CIVIL STATION, PATHANAMTHITTA, PIN 689 645 3 THE DEPUTY COMMISSIONER OF STATE TAX, SGST DEPARTMENT, PATHANAMTHITTA, FINANCIAL COMPLEX, 3RD FLOOR, MINI CIVIL STATION, PATHANAMTHITTA, PIN 689 645 4 THE CHIEF COMMISSIOENR OF CENTRAL TAX AND EXCISE, C.R BUILDING, IS PRESS ROAD, ERNAKULAM, PIN 682 021 5 THE SUPERINTENDENT, CENTRAL GST AND CENTRAL EXCISE, RANGE OFFICE, ANGAMALLY RANGE, 1ST FLOOR, HARIS TOWER, ANGAMALLY, ERNAKULAM DISTRICT, PIN 683573 6 UNION OF INDIA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT (REVENUE), CENTRAL SECRETARIAT, NEW DELHI PIN 110 001 R6 BY ADV. MR.P.R.AJITH KUMAR, CGC SRI.SREELAL.N.WARIER, SC, SRMT.JASMINE M.M., GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.01.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.25676 OF 2019(H) 2 ALEXANDER THOMAS, J ============================ W.P.(C). NO. 25676 OF 2019 ============================================== Dated this the 15th day of January 2020 J U D G M E N T The prayers in the above writ petition civil are as follows:

To issue a writ in the nature of mandamus or any other appropriate writ or order directing the second respondent to consider and pass orders in Ext.P6 representation expeditiously within a time limit fixed by this Hon'ble Court. 2. to issue a writ in the nature of mandamus or any other appropriate writ or order directing the third respondent to consider and pass orders in Ext.P6 representation expeditiously within a time limit fixed by this Hon'ble Court; 3. to issue a writ in the nature of mandamus or any other appropriate writ or order directing the first and second respondents to release the balance CENVAT credit of Rs.39,45,349.00/- to the petitioner expeditiously. 4. to pass such other orders as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case; 5. to award the cost of the proceeding to the petitioner; 6. to issue a writ in the nature of mandamus or any other appropriate writ or order directing the 4th respondent to consider and pass order in Ext.P6 representation expeditiously within a time limit fixed by this Hon'ble Court. 7. to issue a writ in the nature of mandamus or any other appropriate writ or order directing the 5th respondent to consider and pass orders in Ext.P6 representation expeditiously within a time limit fixed by this Hon'ble Court 8. to issue a writ in the nature of mandamus or any other appropriate writ or order directing the 4th and 5th respondents to release the balance CENVAT credit of Rs.39,45,349.00/- to the petitioner expeditiously. 8. to issue a writ in the nature of mandamus or any other

WP(C).No.25676 OF 2019(H) 3 appropriate writ or order directing the 4th and 5th respondent

Heard Sri. Bobby John Pulikkapparambil, learned counsel appearing for the petitioner and Sri. Sreelal M Warrier learned Standing counsel for the Central Board of Indirect Taxes appearing for the respondents 4, 5 and 7, Smt M.M. Jasmine, learned Government Pleader appearing for official respondents 1 to 3 and Sri. P.R. Ajith Kumar, learned Central Government Counsel (CGC) appearing for R6 (Union of India).

It is brought to the notice of this Court that Ext.P6 petition dated 16/08/2019 filed by the petitioner was filed by the petitioner before the 2nd respondent in the matter of the claim of the petitioner for grant of refund on the basis of the claim entitled for CENVAT credit. Further it is brought to the notice of this Court that request in the nature of Ext.P6 petition dated 16/08/2019 should have been actually filed by the petitioner before R7 (superintendent, Central Goods and Sales Tax (CGST) Department, Government of India, Pathanamthitta”) and not before R2. Without getting into the merits of the controversy in any manner, it is ordered that R7 may treat a copy of Ext.P6 petition as annexed to this petition as if it’s a petition duly filed before him and then after affording reasonable opportunity of being heard to the petitioner, the authorized official or counsel if any will render a considered decision thereon, in accordance with the norms and procedure governing the field and in

WP(C).No.25676 OF 2019(H) 4 accordance with law without much delay preferably within a period of 6 weeks from the date of receipt of a certified copy of this order. In order to facilitate the easy compliance of directions, it is further ordered that petitioner may forward a copy of Ext.P6 representation dated 16/08/2019 to the said respondent along with a certified copy of this judgment which may be duly acted upon in accordance with law by the 7th respondent as afore stated. With these observations and directions, the above Writ Petition (Civil) will stand finally disposed of. ALEXANDER THOMAS N //// PA to Judge JUDGE

WP(C).No.25676 OF 2019(H) 5 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE REGISTRATION CERTIFICATE, DATED 31/05/2019, OF THE PETITIONER UNDER THE CGST ACT EXHIBIT P2OF THE REGISTRATION CERTIFICATE OF M/S. MALLELIL POLYMERS LTD, DATED 27/10/2016 ISSUED UNDER KVAT ACT, 2003 EXHIBIT P3OF THE REGISTRATION CERTIFICATE M/S. MALLELIL POLYMERS LTD, DATED 18/07/2014 ISSUED UNDER THE CENTRAL EXCISE ACT, 1944 EXHIBIT P4OF THE SAID SCHEME OF AMALGAMATION EXHIBIT P5OF THE ORDER OF THE NATIONAL COMPANY LAW, TRIBUNAL, AND DATED 15/03/2019 IN CP/205/CAA/2019 EXHIBIT P6OF THE REPRESENTATION DATED 16/08/2019 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT