The Kerala Minerals And Metals Ltd vs Deputy Commissioner-Ii
2021 Latest Caselaw 1798 Ker

                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.

2. 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.

3. 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

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.

Sd/-

                                                A.M.BADAR
ajt                                               JUDGE





                           APPENDIX
PETITIONER'S/S EXHIBITS:

EXHIBIT P1           TRUE COPY OF THE LETTER DATED 9.12.2016
                     SENT BY THE PETITIONER.

EXHIBIT P2           TRUE COPY OF THE REMINDER DATED 16.6.2017

SENT BY THE PETITIONER TO THE RESPONDENT.

EXHIBIT P3 TRUE COPY OF THE REMINDER DATED 13.7.2018 SENT BY THE PETITIONER TO THE RESPONDENT

EXHIBIT P4 TRUE COPY OF LETTER DATED 19.7.2018 ISSUED BY THE RESPONDENT TO THE PETITIONER.

EXHIBIT P5 TRUE COPY OF LETTER DATED 12.9.2018 SUBMITTED BY THE PETITIONER.

EXHIBIT P6 TRUE COPY OF THE LETTER DATED 5.10.2020 ISSUED BY THE RESPONDENT TO THE PETITIONER.

EXHIBIT P7 TRUE COPY OF LETTER DATED 21.10.2020 WAS SENT BY THE PETITIONER TO THE RESPONDENT.

EXHIBIT P8 TRUE COPY OF THE ORDER DATED 23.11.2020 ISSUED BY THE RESPONDENT TO THE PETITIONER.