High Court of KeralaWP(C)/33690/2015disposed of

Afaq Impex India Pvt Ltd v. The Assistant Commissioner

2015-11-06Honourable Dr. Justice A.K.Jayasankaran Nambiar4 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 6TH DAY OF NOVEMBER 2015/15TH KARTHIKA, 1937 WP(C).No. 33690 of 2015 (I) ---------------------------- PETITIONER :

--------------------- AFAQ IMPEX INDIA PVT. LTD., AJESUDAS ROAD, KUNNAMKULAM P.O.

THRISSUR DISTRICT-680 503 REPRESENTED BY ITS MANAGING DIRECTOR MR.K.K.ALI.

BY ADVS.SRI.GIBI C.GEORGE SMT.LATHA SUSAN CHERIAN RESPONDENT(S) :

----------------------------

1. THE ASSISTANT COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, THRISSUR-680 003.

2. THE COMMERCIAL TAX OFFICER - II DEPARTMENT OF COMMERCIAL TAXES, MINI CIVIL STATION 2ND FLOOR, KUNNAMKULAM, THRISSUR DISTRICT-680503. R1 & R2 BY GOVT. PLEADER SMT. LILLY K.T.

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06-11-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

Mn ...2/-

WP(C).No. 33690 of 2015 (I) --------------------------------------- APPENDIX PETITIONERS' EXHIBITS :

------------------------------------- EXT. P1 :

COPY OF APPLICATION DT. 28-6-2013 (FORM NO.21CC) FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

EXT. P2 :

COPY OF ORDER NO.32081230113/2012-13 DT. 6-12-2013 PASSED BY THE 2ND RESPONDENT.

EXT. P3 :

COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE FIRST RESPONDENT.

EXT. P4 :

COPY OF INTERLOCUTORY APPLICATION FOR EARLY POSTING FILED BY THE PETITIONER BEFORE THE FIRST RESPONDENT. EXT. P5 :

COPY OF LETTER DT 23-5-2014 SEND BY THE PETITIONER BEFORE THE FIRST RESPONDENT.

RESPONDENT(S)' EXHIBITS : NIL -------------------------------------------------------- //TRUE COPY// P.A. TO JUDGE Mn

A.K.JAYASANKARAN NAMBIAR, J.

- - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No.33690 of 2015 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 6th day of November 2015

JUDGMENT

Against Ext.P2 order, rejecting a refund application preferred by the petitioner, under the KVAT Act, the petitioner has preferred Ext.P3 appeal before the 1st respondent, and the limited prayer of the petitioner is for a direction to the 1st respondent to consider and pass the orders on Ext.P3 appeal, expeditiously, after hearing the petitioner.

2. I have heard the learned counsel for the petitioner and also the learned Government Pleader for the respondents.

3. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with the following directions:

i) The 1st respondent shall consider and pass orders on Ext.P3 appeal, within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner.

ii. The petitioner shall produce a copy of this

W.P.(c).No.33690 of 2013 : 2 :

writ petition along with the copy of this judgment, before the 1st respondent for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE sm/