M/S. Hindalco Industries Limited vs. The Assistant State Tax Officer

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WP(C)/21752/2019HC KeralaGSTCNR KLHC01055672201908 August 2019Bench: HONOURABLE MR.JUSTICE S.V.BHATTI4 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI THUR AY, THE 08TH DAY OF AUGUST 2019 / 17TH SRAVANA, 1941 WP(C).No.21752 OF 2019(T) PETITIONER: M/S. HINDALCO INDUSTRIES LIMITED ALUPURAM.P.O,KALAMASSERY-682104, REPRESENTED BY ITS AUTORIZED SIGNATORY, MR.S.ANANTHA VISWANATHAN. BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SHRI.ABRAHAM JOB SRI.AJAY V.ANAND RESPONDENT: THE ASSISTANT STATE TAX OFFICER SQUAD NO.V, STATE GST DEPARTMENT, PALAKKAD,KERALA-678001. BY DR. THUSHARA JAMES, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.08.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.21752 OF 2019(T) 2 JUDGMENT Heard Sri. A. Kumar, the learned counsel for the petitioner and Dr. Thushara James, the learned Government Pleader for the respondent.

2.

The petitioner challenges Ext.P3 notice as illegal and untenable. The petitioner also prays for a direction to consider Ext.P4 and upon such consideration, release the goods detained under Ext.P3. 3. Sri.A Kumar, the learned counsel for the petitioner does not press relief (A) referred to in the writ petition but invites the attention of the Court to the detailed representation in Ext.P4 and submits that if a direction is considered and issued by this Court to examine Ext.P4 and dispose of expeditiously preferably within 24 hours ends of justice are met.

4.

The learned Government Pleader does not oppose considering Ext.P4 but states that two days time may be stipulated as outer limit within which Ext. P4 is considered and disposed of.

WP(C).No.21752 OF 2019(T) 3

5.

By placing on record both the statements and appreciating the urgency pointed out by the learned counsel for the petitioner, the writ petition is disposed of by this order:- The respondent considers and disposes of Ext.P4 representation and takes necessary steps as are warranted within 48 hours from the date of receipt of a copy of this judgment. As a special case, the learned Government Pleader is instructed to communicate the gist of this judgment to the respondent. S.V.BHATTI JUDGE DCS

WP(C).No.21752 OF 2019(T) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE TAX INVOICE DATED 17.07.2019 EXHIBIT P2OF THE E-WAY BILL EXHIBIT P3OF THE NOTICE ISSUED DATED 26.07.2019 EXHIBIT P4OF THE REPLY DATED 03.08.2019 EXHIBIT P5OF THE POSTAL RECEIPT

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.