Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE SHAJI P.CHALY
TUESDAY, THE 17TH DAY OF APRIL 2018 / 27TH CHAITHRA, 1940
WP(C).No. 13481 of 2018
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PETITIONER(S)
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1 M/S.SURYA PLYWOODS,
PMC XV/570 F PERUMBAVOOR PIN-685 542,
REPRESENTED BY THE PROPRIETOR MR.SIDHIQUE
2 M/S VINAYAKA PLYWOODS,
XVII/1420, P.P.ROAD, PERUMBAVOOR, ERNAKULAM, KERALA PIN 683 542
REPRESENTED BY THE PROPRIETOR MR.HAROON A MUHAMMED
3 M/S JKS PLYWOODS,
VII/133A, MANOORMULAM, ODAKKALI, ERNAKULAM, PIN-683 549
REPRESENTED BY THE PARTNER MR.HAROON A MUHAMMED
4 M.S MAICO PLYWOODS,
X/241, KANDATHARA, ALLAPRA P.O. PIN- 683 556
REPRESENTED BY THE PROPRIETOR MR.RAJEEV
5 M/S C.A.SONS,
IX ALLAPRA P.O. PERUMBAVOOR, PIN- 683 556
REPRESENTED BY PROPRIETOR MR.ASHRAF C.H.
6 M/S AISWARYA VANEER AND PLYWOOD COMPANY,
IX/1908 D, KUTTIPADAM, ALLAPRA P.O. PIN-683 556
REPRESENTED BY PARTNER, MR.ASHRAF C.H.
7 M/S SAGAS PLY WORLD,
1/42B, KADUVETTIYIL BUILDING, VENGOOR,
PANAMKUZHI ROAD, VENGOOR 683 546
REPRESENTED BY PROPRIEOTR MR.KUNJUMUHAMMED
8 M/S IMPRESS PLYWOOD,
1/457, ODACKALI, ASAMANNOOR P.O.
PERUMBAVOOR, PIN- 683 544
REPRESENTED BY PROPRIETOR, SALIM
9 M/S AR TRADERS,
XIII/940, A WEST AIMURY, XIII WEST AIMURY, KOOVAPPADY, PIN-683 544,
REPRESENTED BY PROPRIETOR, MR.ANSAR.N.A
10 M/S LOYAL PLY AND BOARDS,
V/136/A VENGOLA V , ALAPRA P.O PIN- 683 556
REPRESENTED BY PROPRIETOR MR.ABDUL KHADER
11 M/S LION PLYWOODS,
XVII/1388, PERUMBAVOOR, PERUMBAVOOR PIN- 683 542
REPRESENTED BY PROPRIETOR MR.THAHIR
WP(C).No. 13481 of 2018
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12 M/S UNIVERSAL TRADING COMPANY,
XIV/558. A.M.ROAD, ODACKALY, PIN-683 549
REPRESENTED BY PROPRIETOR MR.SHIHAB
13 M/S ROYAL ENTERPRISES,
VIII, 341-C, VALAKKARA, ALLAPRA P.O.PIN- 683 556,
REPRESENTED BY PROPRIETOR MR.RENEESH
14 M/S GREEN CHIRA ENTERPRISES,
PMC XVII/1420, KOLANCHERRY ROAD, PERUMBAVOOR,
REPRESENTED BY PROPRIETOR MR.ALIYAR
BY ADVS.SRI.C.A.NAVAS
SRI.T.K.SASIKUMAR
SRI.P.A.SHAJI SAMAD
SMT.E.G.AMBILY
RESPONDENT(S):
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1. THE STATE OF KERALA,
REPRESENTED BY THE SECRETARY TO GOVERNMENT,
GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695001
2. THE COMMISSIONER OF COMMERCIAL AXES,
COMMERCIAL TAXES DEPARTMENT, GOVERNMENT OF KERALA,
THIRUVANANTHAPURAM 695001
3. THE COMMERCIAL TAX OFFICER,
COMMERCIAL TAX OFFICE, 1ST CIRCLE, PERUMBAVOOR,
ERNAKULAM DISTRICT 683031
4. THE COMMERCIAL TAX OFFICER,
COMMERCIAL TAX OFFICE, 11ND CIRCLE,
PERUMBAVOOR, ERNAKULAM DISTRICT 683031
BY GOVERNMENT PLEADER SMT JASMINE
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17-04-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
K.V.
WP(C).No. 13481 of 2018
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APPENDIX
PETITIONER(S)' EXHIBITS
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EXHIBIT P1 THE TRUE COPY OF THE KVAT CERTIFICATE
NO.3215348213 DATED 21-10-2016
EXHIBIT P2 TRUE COPY OF GST CERTIFICATE NO.32A IBPH1008 CIZD
DATED 25-09-2017
EXHIBIT P3 TRUE COPY OF GST CERTIFICATE NO.32AA KFJ5018P2Z2
DATED 04-01-2018
EXHIBIT P4 TRUE COPY OF GST CERTIFICATE NO.32BCVPR 8993
MIZA DATED 16-02-2018
EXHIBIT P5 TRUE COPY OF GST CERTIFICATE NO.32ABVPH 2437
CIZX DATED 25-11-2017
EXHIBIT P6 TRUE COPY OF GST CERTIFICATE NO.32AATFA 6679GIZI
DATED 16-02-2018
EXHIBIT P7 TRUE COPY OF GST CERTIFICATE NO.32 BGTPK6035
MIZY DATED 13-10-2017
EXHIBIT P8 TRUE COPY OF THE KVAT CERTIFICATE NO.32151284728
DATED 17-11-2016
EXHIBIT P9 TRUE COPY OF THE KVAT CERTIFICATE NO.32151284651
DATED 01-08-2014
EXHIBIT P10 TRUE COPY OF THE KVAT CERTIFICATE NO.32151338651
DATED 03-06-2016
EXHIBIT P11 TRUE COPY OF THE KVAT CERTIFICATE NO.32151389984
DATED 08-04-2016
EXHIBIT P12 TRUE COPY OF THE GST CERTIFICATE NO.32DSYPS
3193HIZO DATED 12-10-2017
EXHIBIT P13 TRUE COPY OF THE KVAT CERTIFICATE NO.32151354974
DATED 21-05-2012
EXHIBIT P14 TRUE COPY OF THE GST CERTIFICATE NO.32 BDGPC0127
CIZL DATED 24-10-2017
EXHIBIT P15 TRUE COPY OF THE COPY OF THE NOTICE
NO.32151284728 C/2015-16 DATED 07-09-2017
EXHIBIT P16 TRUE COPY OF NOTICE NO.32151349877/16-17 DATED
01-03-2018
EXHIBIT P17 TRUE COPY OF THE NOTICE NO.32151379678/16-17 DATED
12-03-2018
EXHIBIT P18 TRUE COPY OF THE NOTICE NO.32151354974/13-14 DATED
13-07-2017
WP(C).No. 13481 of 2018
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EXHIBIT P19 TRUE COPY OF THE NOTICE NO.32151284651/2015-16
DATED 22-02-2018
EXHIBIT P20 TRUE COPY OF THE REPRESENTATION DATED 07-04-2018
EXHIBIT P21 TRUE COPY OF REPRESENTATION DATED 07-04-2018
RESPONDENTS EXHIBITS: NIL
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/TRUE COPY/
K.V. P.S.TO JUDGE
18.04.2018
SHAJI P. CHALY, J.
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W.P.(C) No. 13481 of 2018
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Dated this the 17th day of April, 2018
J U D G M E N T Petitioners are assessees on the roles of respondents 3 & 4 as evident from Exts.P1 to P14 registration certificates. They are engaged in rubber wood core and plywood business. Some of the petitioners are manufacturers and others are traders. Now, the petitioners are served with Exts.P15 to P19, notice under Section 6(5) of the CST Rules (Kerala), 1957. According to the petitioners, due to some technical error in the portal the petitioners are unable to get the C forms in time and therefore, the assessments are made without hearing the objections and production of C forms. It will materially affect the petitioners and will cause also serious prejudice. Seeking to ventilate the grievance, the petitioners submitted Exts.P20 before the first respondent, which is also pending consideration. The petitioners seek early consideration
W.P.(C) No. 13481 of 2018 ..2.. of Ext.P20. 2.Having heard the learned counsel for the petitioners and the learned Government Pleader and perusing the pleadings and documents on record, there will be a direction to the first respondent to consider Ext.P20 in accordance with law and attain finality at the earliest possible time and at any rate, within a month from the date of receipt of a copy of this judgment. The petitioners are directed to be present before the first respondent on 30.04.2018. Till such time, there will be a direction to the assessing authorities to finalize only the assessment proceedings except the issuance of the orders of assessment. Thereafter, the parties will be guided by the orders passed by the first respondent. The writ petition is disposed of accordingly. SHAJI P. CHALY
