Indsil Hydropower And Manganese Limited vs. The Assistant Commissioner Of State Tax

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WP(C)/20064/2018HC KeralaGSTCNR KLHC01051651201819 June 2018Bench: HONOURABLE MR. JUSTICE P.B.SURESH KUMAR4 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR TUESDAY, THE 19TH DAY OF JUNE 2018 / 29TH JYAISHTA, 1940 WP(C).No. 20064 of 2018 PETITIONER(S) INDSIL HYDROPOWER AND MANGANESE LIMITED VI/679, PALLATHERI, ELAPPULLY, PALAKKAD. PIN-678 622 REPRESENTED BY ITS MANAGER (COMMERCIAL) ANANDAN.K. BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.V.JAYAPRAKASH SRI.M.RAJAGOPAL RESPONDENT(S): 1. THE ASSISTANT COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, NEAR CIVIL STATION, PALAKKAD, PIN 678 001 2. THE INSPECTING ASSISTANT COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, NEAR CIVIL STATION, PALAKKAD. PIN 678 001 BY GOVERNMENT PLEADER:SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19-06-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 20064 of 2018 (G) APPENDIX PETITIONER(S)' EXHIBITS EXHIBITP1 COPY OF ORDER DATED 30-01-2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2 COPY OF PETITION DATED 21-04-2018 FILED BEFORE THE 1ST RESPONDENT EXHIBIT P3 COPY OF LETTER DATED 08-06-2018 (WITH ENCLOSURES) EXHIBITP4 COPY OF DEMAND NOTICE DATED 09-05-2018 ISSUED BY THE 2ND RESPONDENT UNDER THE RR ACT RESPONDENT'S EXHIBITS:NIL //TRUE COPY// SD/- PA TO JUDGE rsr P.B.SURESH KUMAR, J. -------------------------------------------- W.P.(C).No.20064 of 2018 --------------------------------------------------------------- Dated this the 19th day of June, 2018

J U D G M E N T

Exts.P2 and P3 are applications preferred by the petitioner seeking rectification of Ext.P1 order passed under the Central Sales Tax Act. The grievance of the petitioner in the writ petition concerns the inaction on the part of the first respondent in taking a decision on Exts.P2 and P3 applications.

2.

Heard the learned counsel for the petitioner as also the learned Government Pleader. Having regard to the facts and circumstances of the case, the writ petition is disposed of directing the first respondent to take a decision on Exts.P2 and P3 applications with notice to the petitioner. This shall be W.P.(c).No.20064 of 2018 : 2 : done within thirty days from the date of receipt of a copy of this judgment. Needless to say that till orders are passed as directed above, further proceedings for realization of the amounts covered by Ext.P1 order shall be deferred. P.B.SURESH KUMAR

JUDGE rsr

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.