C.G.GEORGE v. THE COMMRCIAL TAX OFFICER
Court: High Court of Kerala
Bench: HONOURABLE MR. JUSTICE AMIT RAWAL
Judgment date:
Case summary
High Court of Kerala judgment dated 2020-12-11. C.G.GEORGE v. THE COMMRCIAL TAX OFFICER. Read the judgment and case details on LawSphereX.
Judgment text
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL FRIDAY, THE 11TH DAY OF DECEMBER 2020 / 20TH AGRAHAYANA, 1942 WP(C). No. 23517 OF 2018(L) : C. G. GEORGE CHENDAYAD GRANITES (P) LTD, KSIDC INDUSTRIAL GROWTH CENTRE,VALIYAVELICHAM, KUTHUPARAMBA, KANNUR 670 643. BY ADV. SRI. GEORGE MECHERIL : THE COMMRCIAL TAX OFFICER COMMERCIAL TAX OFFICE, KUTHUPARAMBA 670 643. THE SUPEREINTENDENT OF CENTRAL TAX CENTRAL EXCISE CENTRAL REVENUE BUILDING, CUSTOMS ROAD,THALASSERY,KANNUR DISTRICT, PIN 670 101. THE COMMISSIOENR STATE GOODS AND SERVICES TAX KERALA,THIRUVANANTHAPURAM 695 001. R1-3 BY GOVERNMENT PLEADER R2 BY SMT. PREETHA S. NAIR, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS PRESENT: SRI. C. K. GOVINDAN,SPECIAL GOVERNMENT PLEADER WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11. 12. 2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C). No.
23517 OF 2018(L) 2 JUDGMENT th Dated this the 11 day of December 2020 The challenge in the present writ petition is to the order Ext. P5 whereby the request of the petitioner for renewal of the registration certificate has been declined by respondent to the extent the commodities, which are not covered by the definition of GST intended to be purchased for the use of tipper lorries, excavators, generators, machinery for conducting quarry and metal crusher units. The issue is squarely covered by the Division Bench judgment of this Court in M/s G. K Granites Limited v. State of Kerala [2019(1) KLT 316] , whereby the action of the respondents refusing registration certificate in not including the HSD has been quashed. This fact has not been denied by the learned Government Pleader. For the reason aforementioned, the writ petition is allowed in terms of the ratio decidendi culled out in the aforementioned judgment and Ext. P5 is WP(C). No. 23517 OF 2018(L) 3 quashed.
Respondents are directed to reconsider the prayer of the petitioner, Ext. P6 in the light of the judgment as well as the clarification Ext. P12. Let the exercise be undertaken within a period of one week from the date of receipt of a copy of this judgment. Sd/- AMIT RAWAL sab JUDGE WP(C). No. 23517 OF 2018(L) 4 APPENDIX PETITIONER'S/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 DEALTH 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 GST REGISTRATION GRANTED TO THE PETITIONER EXHIBIT P4 TRUE COPY OF THE APPLICATION FOR RENEWAL OF EXT. P2 EXHIBIT P5 TRUE COPY OF NOTICE DATED 22/6/2018 ISSUED BY THE FIRST RESPONDENT EXHIBIT P6 TRUE COPY OF THE APPLICATION DATED 17/11/2017 FILED BY THE PETITIONER EXHIBIT P7 TRUE COPY OF THE JUDGMENT DATED 27/4/2018 IN W. P(C) NO.
7009/2018 EXHIBIT P8 TRUE COPY OF THE NOTICE DATED 4/5/2018 EXHIBIT P9 TRUE COPY OF THE OBJECTION FILED ON 28/5/2018 EXHIBIT P10 TRUE COPY OF THE NOTICE ISSUED ON 7/6/2018 ISSUED BY THE FIRST RESPONDENT EXHIBIT P11 TRUE COPY OF THE ORDER NO. 32121039633/2017-18 DATED 21/6/2018 EXHIBIT P12 TRUE COPY OF THE COMMUNICATION DATED 19/10/2017 OF THE 2ND RESPONDENT DATED 19/10/2017 EXHIBIT P13 TRUE COPY OF THE ORDER DATED 3/1/2018 OF THE FIRST RESPONDENT WP(C). No. 23517 OF 2018(L) 5 EXHIBIT P14 TRUE COPY OF JUDGMENT DATED 6/9/2016 IN W. P(C) NO. 23367/2016 EXHIBIT P15 TRUE COPY OF THE CERTIFICATE DATED 28/11/2017 ISSUED BY THE IAC IDUKKI IN FAVOUR OF THE PETITIONER IN EXT. P7 JUDGMENT. EXHIBIT P16 TRUE COPY OF THE ORDER NO. 48/2017- 18/4138/M3/2017/DMG DATED 4/10/2017
Source: High Court of Kerala. Dataset: Dattam Labs. CC BY 4.0. Text extracted automatically; compare with the source PDF for layout and accuracy.