The Kerala Minerals And Metals LTD. vs. Deputy Commissioner-Ii
Original PDF →No AI summary yet for this judgment.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR MONDAY, THE 18TH DAY OF JANUARY 2021 / 28TH POUSHA, 1942 WP(C).No.28322 OF 2020(M) PETITIONER/S: THE KERALA MINERALS AND METALS LTD. SANKARAMANGALAM, CHAVARA-691 583, KOLLAM, KERALA, REPRESENTED BY ITS DEPUTY GENERAL MANAGER-FINANCE, MR. SHAILA KUMAR G. BY ADVS. SRI.ANIL D. NAIR SRI.R.SREEJITH SMT.TELMA RAJU SRI.SANGEETH JOSEPH JACOB RESPONDENT/S: DEPUTY COMMISSIONER-II, STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, KOLLAM-691 001. SMT. THUSHARA JAMES, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.28322 OF 2020 2 JUDGMENT Dated this the 18th day of January 2021
Heard both sides.
The petitioner applied for instalment facility on purchase of capital goods in Form No.25 for the subject assessment years 2014-15 to 2016-17. The grievance of the petitioner is to the effect that the respondent has not complied the mandatory requirement of Rule 13(3) of the Kerala Value Added Tax Rules while deciding the application moved by the petitioner under Form No.25 for availing input tax credit on purchase of capital goods.
Perusal of impugned order at Ext.P8 shows that no opportunity of hearing was granted to the petitioner prior to rejection of his application for input tax credit in Form No.25 filed for the assessment years 2014-15 to 2016-17. 4. In this view of the matter, after hearing both sides, the writ petition is disposed of, with the following order:-
The impugned Ext.P8 order passed by the respondent is quashed and set aside. The respondent is directed to decide the application in Form No.25 filed by the petitioner by making
WP(C).No.28322 OF 2020 3 compliance of Rule 13(3) of the Kerala Value Added Tax Rules by granting opportunity of hearing to the petitioner and by passing the order after hearing the petitioner, in accordance with law.
The writ petition is accordingly disposed of. A.M.BADAR ajt JUDGE
WP(C).No.28322 OF 2020 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE LETTER DATED 9.12.2016 SENT BY THE PETITIONER. EXHIBIT P2OF THE REMINDER DATED 16.6.2017 SENT BY THE PETITIONER TO THE RESPONDENT. EXHIBIT P3OF THE REMINDER DATED 13.7.2018 SENT BY THE PETITIONER TO THE RESPONDENT EXHIBIT P4OF LETTER DATED 19.7.2018 ISSUED BY THE RESPONDENT TO THE PETITIONER. EXHIBIT P5OF LETTER DATED 12.9.2018 SUBMITTED BY THE PETITIONER. EXHIBIT P6OF THE LETTER DATED 5.10.2020 ISSUED BY THE RESPONDENT TO THE PETITIONER. EXHIBIT P7OF LETTER DATED 21.10.2020 WAS SENT BY THE PETITIONER TO THE RESPONDENT. EXHIBIT P8OF THE ORDER DATED 23.11.2020 ISSUED BY THE RESPONDENT TO THE PETITIONER.
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.