Aji P. Varghese vs. The Commercial Tax Officer

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WP(C)/4427/2018HC KeralaGSTCNR KLHC01036017201827 February 2018Bench: HONOURABLE MR. JUSTICE P.B.SURESH KUMAR3 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 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. = = = = = = = = = = = = = W.P.(C).No.4427 of 2018 = = = = = = = = = = = = = 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/- ////

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.