Mrf Limited vs State Of Kerala
2021 Latest Caselaw 22899 Ker

          IN THE HIGH COURT OF KERALA AT ERNAKULAM
                          PRESENT
       THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
TUESDAY, THE 23RD DAY OF NOVEMBER 2021 / 2ND AGRAHAYANA,
                            1943
                  WP(C) NO. 33079 OF 2019
PETITIONER:

          MRF LIMITED
          P.B.NO.2,VADAVATHOOR.PO, KOTTAYAM-
          686010,REPRESENTED BY ITS PLANT HEAD-KOTTAYAM
          PLANT-MR.B.PRAHALAD REDDY.

          BY ADVS.
          M.GOPIKRISHNAN NAMBIAR
          SRI.K.JOHN MATHAI
          SRI.JOSON MANAVALAN
          SRI.KURYAN THOMAS
          SRI.PAULOSE C. ABRAHAM



RESPONDENTS:

   1      STATE OF KERALA
          REPRESENTED BY ITS SECRETARY TO GOVERNMENT,TAXES
          DEPARTMENT,
          SECRETARIAT,THIRUVANANTHAPURAM-695001.

   2      THE STATE LEVEL COMMITTEE ON SALES TAX
          EXEMPTION(LARGE AND MEDIUM INDUSTRIES),
          REPRESENTED BY ITS MEMBER SECRETARY,VIKAS
          BHAVAN,
          THIRUVANANTHAPURAM-695033.

   3      THE ADDITIONAL DIRECTOR,
          DIRECTORATE OF INDUSTRIES AND COMMERCE,3RD
          FLOOR,VIKAS BHAVAN,
          THIRUVANANTHAPURAM-695033.


THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 23.11.2021, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
 WP(C) NO. 33079 OF 2019
                                 2


                  BECHU KURIAN THOMAS, J
                  ------------------------
                 W.P.(C)No. 33079 of 2019
                --------------------------
          Dated this the 23rd day of November, 2021


                           JUDGMENT

Petitioner's claim of eligibility for sales tax exemption

was partially rejected by Ext.P3 and Ext.P4 orders. Challenging

the said rejection, petitioner preferred Ext.P5 and Ext.P6

appeals before the second respondent.

2. Even though hearing was conducted in the appeal

earlier, it is seen that, no orders have been made available to

the petitioner since the appeals were heard in the year 2009.

Any orders now directed to be passed, will not be in consonance

with the principles of natural justice. Hence it is essential in the

interest of justice that a fresh hearing be conducted and fresh

orders be passed so as to render justice to either of the parties.

3. Accordingly, there will be a direction to the second

respondent to consider and pass appropriate orders on Ext.P5

and Ext.P6 appeals after granting a fresh opportunity of hearing WP(C) NO. 33079 OF 2019

to the petitioner. Needful shall be done within a period of three

months from the date of receipt of a copy of this judgment.

The writ petition is disposed of.

Sd/-

BECHU KURIAN THOMAS JUDGE AJ/23.11.2021 WP(C) NO. 33079 OF 2019

APPENDIX OF WP(C) 33079/2019

PETITIONER EXHIBITS

EXHIBIT P1 A TRUE COPY OF THE PROCEEDINGS NO.FC4/19132/01 DATED 04.04.2003.

EXHIBIT P2 A TRUE COPY OF THE PROCEEDINGS NO.FC4/19072/01 DATED 19.11.2003

EXHIBIT P3 A TRUE COPY OF THE ORDER NO.C4.2121/01/CT DATED 13.01.2005.

EXHIBIT P4 A TRUE COPY OF ORDER NO.C4/9410/05/CT DATED 27.06.2005.

EXHIBIT P5 A TRUE COPY OF THE APPEAL(WITHOUT ANNEXURES)DATED 24.02.2005 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT,CHALLENGING EXT.P3 ORDER.

EXHIBIT P6 A TRUE COPY OF THE APPEAL(WITHTOUT ANNEXURES)DATED 01.0.2005 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT CHELLENGING EXT.P4 ORDER.

EXHIBIT P7 A TRUE COPY OF THE REQUEST DATED 27.02.2016 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT

EXHIBIT P8 A TRUE COPY OF THE REQUEST DATED 28.01.2017 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT

EXHIBIT P9 A TRUE COPY OF THE REQUEST DATED 29.05.2018 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT

EXHIBIT P10 A TRUE COPY OF THE REQUEST DATED 18.05.2018 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT WP(C) NO. 33079 OF 2019

EXHIBIT P11 A TRUE COPY OF THE COMMUNICATION NO.D1C/2978/2019-FC-4 DATED 20.08.2019 ISSUED BY THE 3RD RESPONDENT.

EXHIBIT P12 A TRUE COPY OF THE REQUEST DATED 27.08.2019 SENT BY THE PETITIONER TO THE 3RD RESPONDENT ALONG WITH THE TRACKLING DETAILS OF SERVICE OF THE REQUEST ON THE 3RD RESPONDENT.

EXHIBIT P13 A TRUE COPY OF THE REMINDER DATED 09.10.2019 SENT BY THE PETITIONER TO THE 3RD RESPONDENT ALONG WITH THE ACKNOWLEDMENT OF SERVICE.