Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR
WEDNESDAY, THE 13TH DAY OF JUNE 2018 / 23RD JYAISHTA, 1940
WP(C).No. 19226 of 2018
PETITIONER(S)
M/S. G.K.GRANITES LTD.
VELLAVOOR, CHENGANASSERY, REPRESENTED BY
THE MANAGING DIRECTOR, SRI.GEORGE ANTONY,
RESIDENT OF KUREEKKAL HOUSE, KIZHAKKAMBALAM P.O,
KUNNATHUNAD, ERNAKULAM DISTRICT, PIN-683 562.
BY ADV.SRI.N.JAMES KOSHY
RESPONDENT(S):
1. THE ASSISTANT COMMISSIONER
SPECIAL CIRCLE, STATE GOODS & SERVICE TAX,
PERUMBAVOOR - 683 542.
2. THE DEPUTY COMMISSIONER (APPEALS) V
STATE GOODS AND SERVICES TAX DEPARTMENT,
ERNAKULAM, KOCHI-682 015.
3. KERALA VALUE ADDED TAX APPELLATE TRIBUNAL
(ADDITIONAL BENCH), ERNAKULAM, 6TH FLOOR,
SALES TAX COMPLEX, OPP: COCHIN SHIPYARD,
THEVARA, KOCHI-682 016, REPRESENTED BY ITS SECRETARY.
BY SRI. V.K.SHAMSUDEEN (SR.GP)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13-06-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 19226 of 2018 (C)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT P1 TRUE COPY OF MINING LEASE AGREEMENT DATED
24.11.2016 AND PROCEEDINGS OF THE DIRECTOR OF
MINING AND GEOLOGY, THIRUVANANTHAPURAM
DATED 27.08.2016
EXHIBIT P2 TRUE COPY OF THE REGISTRATION CERTIFICATE
DATED 04.04.2017 ISSUED BY THE DIRECTOR OF MINING
AND GEOLOGY DEPARTMENT, KERALA TO THE
PETITIONER.
EXHIBIT P3 TRUE COPY OF THE CENTRAL SALES TAX
REGISTRATION CERTIFICATE NO.23148120 DATED
28.02.2004 ISSUED BY THE SALES TAX OFFICER,
PERUMBAVOOR TO THE PETITIONER.
EXHIBIT P4 TRUE COPY OF THE OFFICE MEMORANDUM
F.NO.28011/03/2014-ST-II DATED 07.11.2017 ISSUED BY
THE MINISTRY OF FINANCE, DEPARTMENT OF REVENUE
STATE TAX DIVISION, GOVERNMENT OF INDIA.
EXHIBIT P5 TRUE COPY OF THE CLARIFICATION LETTER DATED
19.10.2017 ISSUED BY THE JOINT COMMISSIONER OF
STATE GOODS AND SERVICE TAX,
THIRUVANANTHAPURAM TO INDIAN RARE EARTH LTD,
CHAVARA.
EXHIBIT P6 TRUE COPY OF THE JUDGMENT IN W.A.NO.428/2017 OF
THE HON'BLE HIGH COURT OF KERALA, ERNAKULAM.
EXHIBIT P7 TRUE COPY OF THE ORDER NO.32151370735/2017-18
DATED 09.01.2018 ISSUED BY THE 1ST RESPONDENT TO
THE PETITIONER.
EXHIBIT P8 TRUE COPY OF THE APPEAL DATED 02.02.2018 FILED
BEFORE THE 2ND RESPONDENT BY THE PETITIONER.
EXHIBIT P9 TRUE COPY OF THE PETITION FOR STAY DATED
02.02.2018 FILED ALONG WITH EXHIBIT P8 APPEAL.
EXHIBIT P10 TRUE COPY OF THE ORDER DATED 21.04.2018 IN
KVATA-441A/18 OF THE 2ND RESPONDENT.
EXHIBIT P11 TRUE COPY OF THE APPEAL NO.TAVAT-433/2018 DATED
10.05.2018 FILED BY THE PETITIONER BEFORE THE 3RD
RESPONDENT.
EXHIBIT P12 TRUE COPY OF THE APPLICATION FOR STAY DATED
10.05.2018 FILED BY PETITIONER BEFORE THE 3RD
RESPONDENT.
RESPONDENT'S EXHIBITS:NIL
//TRUE COPY//
SD/-
PA TO JUDGE
rsr
P.B.SURESH KUMAR, J.
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W.P.(C).No.19226 of 2018
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Dated this the 13th day of June, 2018
J U D G M E N T
Challenging Ext.P10 appellate order under the Central Sales Tax Act, the petitioner preferred Ext.P11 appeal before the Kerala Value Added Tax Appellate Tribunal. The grievance of the petitioner in the writ petition concerns the delay on the part of the Tribunal in disposing of the said appeal. It is pointed out by the petitioner that in the light of the order impugned in the appeal referred to above, they are unable to effect interstate purchase of High Speed Diesel against ‘C’ forms which is required for their day-to-day use.
2.Heard the learned counsel for the petitioner
W.P.(c).No.19226 of 2018 : 2 : as also the learned Government Pleader. In the peculiar facts of this case, I am of the view that an expeditious disposal of the appeal pending before the Tribunal is necessary in the interest of justice. The writ petition, in the circumstances, is disposed of directing the Tribunal to dispose of Ext.P11 appeal with notice to the petitioner, within six weeks from the date of receipt of a copy of this judgment. P.B.SURESH KUMAR
JUDGE rsr
