IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 30TH JUNE 2011 / 9TH ASHADHA 1933 WP(C).No. 15317 of 2011(L) -------------------------- PETITIONER:- ------------------ P.M.MATHUKUTTY, P.M.M.ENTERPRISES, NENMARA P.O., PALAKKAD. BY ADV. SRI.R.SUDHAKARA MENON RESPONDENTS:- --------------------- 1. STATE OF KERALA, REP. BY SECRETARY, FINANCE DEPARTMENT, GOVT.SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2. ASSISTANT COMMISSIONER (ASSESSMENT) COMMERCIAL TAXES, SPECIAL CIRCLE, PALAKKAD PIN - 678 001. 3. DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM, PIN - 679 039. BY GOVT.PLEADER SRI.V.K.SHAMSUDHIN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 15317 of 2011(L) APPENDIX PETITIONER'S EXHIBITS:- P1: PHOTOCOPY OF THE JUDGMENT DATED 14.10.2010 IN WPC.NO.31458 OF 2010 OF THIS HON'BLE COURT. P2: PHOTOCOPY OF THE COVERING LETTER DATED 21.10.2010 AND POSTAL RECEIPT EVIDENCING THE DISPATCH OF EXT.P1. P3: PHOTOCOPY OF THE ORDER DATED 23.9.2010 OF THE 3RD RESPONDENT. P4: PHOTOCOPY OF THE ADJOURNMENT PETITION WITH RECEIPT EVIDENCING DISPATCH OF THE SAME ON 8.9.2010. P5: PHOTOCOPY OF THE ACKNOWLEDGMENT EVIDENCING THE HANDING OVER OF THE ADJOURNMENT PETITION ON 9.9.2010. RESPONDENTS' EXHIBITS:- NIL. ( TRUE COPY ) P.A. TO JUDGE. Kvs/- C.K.ABDUL REHIM, J. = = = = = = = = = = = = WP(C).No.15317 of 2011. = = = = = = = = = = = = Dated this the 30th June, 2011. J U D G M E N T Challenge in this writ petition is against Ext.P3 order passed by the 3rd respondent appellate authority dismissing the appeals filed by the petitioner against cancellation of registration under the KVAT Act and CST Act. 2. Under normal circumstance the petitioner has got a remedy of statutory appeal before the State Tribunal against Ext.P3 order. But specific contention is that the 3rd respondent has not gone deep into merits of the contentions raised and the appeals were dismissed on the premise that the petitioner had failed to appear and present the case on 9.9.2010. Contention of the petitioner is that, in fact, on the date on which the appeals were posted for hearing, the petitioner had submitted an adjournment application as evident from Ext.P4. It is stated that Ext.P4 application was WP(C).No.15317/2011. 2 sent by speed post to the appellate authority on 8.9.2010. It is further submitted that a copy of Ext.P4 application was submitted directly to the appellate authority on 9.9.2010, as evident from Ext.P5 acknowledgment issued on the local delivery slip. 3. Heard; learned Government Pleader appearing for respondents. It is conceded that the application seeking adjournment was received on the office of the 3rd respondent. But the order was happened to be issued without considering that application. 4. Under the above circumstances, I am of the view that interest of justice will be served if a direction is issued to the appellate authority to dispose of the appeals afresh after affording reasonable opportunity of hearing to the petitioner. 5. Therefore, the writ petition is allowed. Ext.P3 order is hereby quashed. The 3rd respondent is directed to take back the appeals on its files and to dispose of the same WP(C).No.15317/2011. 3 afresh after affording an opportunity of hearing to the petitioner. The needful in this regard shall be done within a period of one month from the date of receipt of a copy of this judgment. C.K.ABDUL REHIM, (Judge) Kvs/-