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 27TH DAY OF FEBRUARY 2018 / 8TH PHALGUNA, 1939
WP(C).No. 4427 of 2018
PETITIONER(S)
1 AJI P. VARGHESE
S/O. LATE P.M.VARGHESE,
PULIKKOOTTIL HOUSE,
PLOT NO.76, 3RD STREET,
NEHRU NAGAR, KURIACHIRA
P.O., THRISSUR-680006
2 VALSA VARGHESE
W/O LATE P.M.VARGHESE,
PULIKKOOTTIL HOUSE,
PLOT NO.76, 3RD STREET,
NEHRU NAGAR, KURIACHIRA
P.O., THRISSUR-680006
BY ADVS.SRI.HARISANKAR V. MENON
SMT.MEERA V.MENON
SMT.K.KRISHNA
RESPONDENT(S):
1. THE COMMERCIAL TAX OFFICER
1ST CIRCLE, THRISSUR
2. COMMISSIONER OF STATE GST
TAX TOWERS, KILLIPPALAM,
KARAMANA, THIRUVANANTHAPURAM-695002.
3. GOODS AND SERVICES TAX NETWORK PVT. LTD
EAST WING, 4TH FLOOR, WORLD MARK-1,
AEROCITY, NEW DELHI-110037,
REPRESENTED BY ITS MANAGING DIRECTOR.
4. GOODS AND SERVICE TAX COUNCIL
5TH FLOOR, TOWER-II, JEEVAN BHARATI BUILDING,
JANPATH ROAD,CONNAUGHT PLACE, NEW DELHI-110001
REPRESENTED BY ITS CHAIRMAN
R BY SR.GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN.
R BY SRI.P.R.SREEJITH,SC,GOODS AND SERVICES TAX NETWORK
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27-02-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 4427 of 2018 (C)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT P1: COPY OF REGISTRATION CERTIFICATE ISSUED BY THE
1ST RESPONDENT
EXHIBIT P2: COPY OF THE ACKNOWLEDGEMENT FOR FILING OF
EXISTING TAX PAYER TO THE DEPARTMENT
EXHIBIT P3: COPY OF THE DEATH CERTIFICATE ISSUED BY THE
THRISSUR CORPORATION
EXHIBIT P4: COPY OF PARTNERSHIP DEED EXECUTED BETWEEN TH
EPETITIONERS 1 & 2
EXHIBIT P5: COPY OF APPLICATION FILED BY THE 1ST PETITIONER
BEFORE THE 1ST RESPONDENT
EXHIBIT P6: COPY OF LETTER FILED BY THE 1ST PETITIONER
BEFORE THE 1ST RESPONDENT
EXHIBIT P6(A): COPY OF APPLICATION FOR AMENDMENT OF
REGISTRATION DETAILS FILE DBY THE 1ST PETITIONER
EXHIBIT P7: COPY OF THE REPRESENTATION FILED BY THE 1ST
PETITIONER
( TRUE COPY )
Sd/-
PS TO JUDGE
Kvs/-
P.B.SURESH KUMAR, J.
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W.P.(C).No.4427 of 2018
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Dated this the 27th day of February, 2018
J U D G M E N T Ext.P5 is an application preferred by the first petitioner claiming the benefit of Section 18A of the Kerala Value Added Tax Act (the Act). The grievance of the petitioners in the writ petition concerns the inaction on the part of the first respondent in taking a decision on Ext.P5 application.
2.Heard the learned counsel for the petitioners as also the learned Government Pleader. Having regard to the facts and circumstances of the case, I deem it appropriate to dispose of the writ petition directing the first respondent to take a decision on Ext.P5 application. Ordered accordingly. This shall be done within two weeks from the date of receipt of a copy of this judgment. P.B.SURESH KUMAR, JUDGE. Kvs/- ////