Ozone Granited(P) LTD vs. The Assistant Commissioner
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR.JUSTICE V.G.ARUN MONDAY, THE 26TH DAY OF AUGUST 2019 / 4TH BHADRA, 1941 WA.No.378 OF 2019 AGAINST THE JUDGMENT IN WP(C) 2176/2019(V) OF HIGH COURT OF KERALA DATED 24.01.2019 APPELLANT/PETITIONER: M/S.OZONE GRANITES(P) LTD MANKUZHY,WEST VENGOLA.P.O,PERUMBAVOOR REPRESENTED BY ITS MANAGING DIRECTOR SRI.SABU KURIAKOSE. (CORRECTED) (NAME OF MANAGING DIRECTOR SRI.SABU KURIAKOSE IS CORRECTED AS SRI.P.M ASHARAF AS PER ORDER DATED 22/07/2019 IN IA.NO.02/2019) BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA SRI.ALAN PRIYADARSHI DEV RESPONDENTS/RESPONDENTS: 1 THE ASSISTANT COMMISSIONER STATE GOODS AND SERVICE TAXES,SPECIAL CIRCLE, MINI CIVIL STATION,PERUMBAVOOR-683542. 2 THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAXES, TAX COMPLEX,BAZAR ROAD,MATTANCHERRY-682002. 3 THE COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICE TAXES, TAX TOWER,KILLIPPALAM,KARAMANA.P.O, THIRUVANANTHAPURAM-695002. R1-3 BY GOVERNMENT PLEADER OTHER PRESENT: SR.GP SRI.C.K.GOVINDAN THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 26.08.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WA.No.378 OF 2019 2 JUDGMENT K. Vinod Chandran, J. The appellant was before this Court claiming that denial of inclusion of H Oil in their CST Certificate for grant of permission to purchase it against C-Form is without hearing them. The learned Single Judge found that even going by the impugned order it is very evident that the appellant was afforded an opportunity for hearing and it is after that, the order was passed. Then the appellant raised a contention that Ext.P7 covers the issue. The learned Single Judge found that Ext.P7 decision of the Division Bench can be urged before the appellate forum. The petitioner had challenged the interim order only on the ground of violation of principles of natural justice, which has been found against it.
We do not find any infirmity in the order of the learned Single Judge. We understand that the period for appeal has long expired. In such circumstances, the appellant is granted a
WA.No.378 OF 2019 3 month's time from today to file an appeal before the appropriate authority, which officer will now be notified under the GST Act, but, however, would also be entitled to consider the appeals under KVAT Act regime. If an appeal is filed within a period of one month, definitely, the same would be considered on merits. The appellant would also be entitled to urge and place Ext.P7 before the appellate authority. The appellate authority shall ensure that the appeal is disposed of expeditiously. The Writ Appeal is disposed of accordingly. There is no order as to costs. K.VINOD CHANDRAN JUDGE V.G.ARUN SHG JUDGE
WA.No.378 OF 2019 4 APPENDIX APPELLANT'S ANNEXURES: ANNEXURE A: ANNEXURE A.1OF THE REGISTRATION CERTIFICATES ISSUED TO THE P.M. BASHEER, DIRECTOR BY THE DIRECTORATE OF MINING & GEOLOGY DATED 29.3.2017 FOR THE YEAR 2017 -18 AOF THE REGISTRATION CERTIFICATES ISSUED TO THE P.M. BASHEER, DIRECTOR BY THE DIRECTORATE OF MINING & GEOLOGY DATED 6.4.2018 FOR THE YEAR 2018 -19
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.