C.G.George vs. The Commercial Tax Officer - Kerala High Court, 27 April 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN FRIDAY, THE 27TH DAY OF APRIL 2018 / 7TH VAISAKHA, 1940 WP(C).No. 7009 of 2018 PETITIONER(S) ------------ C.G.GEORGE, CHENDAYAD GRANITES (P) LTD, KSIDC INDUSTRIAL GROWTH CENTRE, VALIYAVELICHAM, KUTHUPARAMBA, KANNUR - 670 643. BY ADV.SRI.GEORGE MECHERIL RESPONDENT(S): ------------- 1. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAX OFFICE, KUTHUPARAMBA - 670 643. 2. THE COMMISSIONER, STATE GOODS AND SERVICES TAX KERALA, THIRUVANANTHAPURAM - 695 001. BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27-04-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: TS WP(C).No. 7009 of 2018 (A) ------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- EXHIBIT P1 TRUE COPY OF THE CERTIFICATE OF REGISTRATION ISSUED ON 3/6/2016 VALID UPTO 31/3/2017 ALONG WITH THE COMMODITIES PERMITTED TO BE DEALT WITH BY THE PETITIONER. EXHIBIT P2 TRUE COPY OF THE CERTIFICATE OF REGISTRATION ISSUED ON 30-10-2017 VALID UPTO 31/3/2018. EXHIBIT P3 TRUE COPY OF THE COMMUNICATION DATED 19/10/2017 OF THE 2ND RESPONDENT EXHIBIT P4 TRUE COPY OF THE APPLICATION FOR COMMODITY AMENDMENT DATED 17-11-2017 FILED BY THE PETITIONER. EXHIBIT P5 TRUE COPY OF THE ORDER DATED 3/1/2018 OF THE FIRST RESPONDENT. EXHIBIT P6 TRUE COPY OF THE JUDGMENT DATED 6/9/2016 IN WP(C) NO.23367/2016 EXHIBIT P7 TRUE COPY OF THE CERTIFICATE DATED 28/11/2017 ISSUED BY THE IAC IDUKKI IN FAVOUR OF THE

PETITIONER IN EXT.P6 JUDGMENT. RESPONDENT(S)'EXHIBITS - NIL ----------------------------- // PS TO JUDGE TS 27.04.2018

DEVAN RAMACHANDRAN, J. --------------------------------------------- W.P.(C) No. 7009 of 2018 --------------------------------------------- Dated this the 27th day of April, 2018

JUDGMENT The petitioner says that he has preferred Ext.P4 application before the first respondent five months ago, challenging non-inclusion of High Speed Diesel Oil in Ext.P1 list. He says that even though the first respondent is competent and obligated to consider Ext.P4 application, it has not been done even after five months.

Heard the learned counsel for the petitioner as also the learned Government Pleader.

The learned Government Pleader submits that if Ext.P4 application is pending before the first respondent, there cannot be any legal impediment per se in considering

WPC 7009 /18 the same and disposing it off. In the result, I order this writ petition directing the first respondent to take up Ext.P4 application and dispose of the same after affording the petitioner an opportunity of being heard as expeditiously as possible, but not later than one month from the date of receipt of a copy of this judgment. DEVAN RAMACHANDRAN, JUDGE vps 27/4 // PS to Judge