Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 12TH DAY OF JULY 2024 / 21ST ASHADHA, 1946 WP(C) NO. 24283 OF 2024 PETITIONER:
M/S. M.C. ELDHO & COMPANY, MOOLEKUDIYIL HOUSE, NELLAD P.O., MAZHUVANNUR,MUVATTUPUZHA, ERNAKULAM, PIN – 686 669, REPRESENTED BY ITS MANAGING PARTNER, M.C. ELDHO.
BY ADVS.
K.KRISHNA ACHYUTH MENON RESPONDENTS:
1 THE STATE TAX OFFICER, SECOND CIRCLE, STATE GOODS & SERVICES TAX DEPARTMENT, PERUMBAVOOR, ERNAKULAM, PIN – 683 542.
2 THE STATE TAX OFFICER, TAXPAYER SERVICES CIRCLE, STATE GOODS & SERVICES TAX DEPARTMENT, MINI CIVIL STATION, MUDAVOOR P.O., MUVATTUPUZHA, ERNAKULAM, PIN – 683 542.
3 THE EXECUTIVE ENGINEER, TRAVANCORE DEVASWOM BOARD, WORKS DEPARTMENT, KOTTAYAM, PIN – 686 001.
4 THE TRAVANCORE DEVASWOM BOARD, NANTHANCODE,THIRUVANANTHAPURAM, PIN – 695 003, REPRESENTED BY ITS SECRETARY.
5 THE CHIEF ENGINEER, TRAVANCORE DEVASWOM BOARD, WORKS DEPARTMENT, THIRUVANANTHAPURAM, PIN – 695 003.
6 THE COMMISSIONER OF STATE GST, STATE GOODS & SERVICES TAX DEPARTMENT, SALES TAX COMPLEX, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN – 695 002.
W.P.(C)No.24283/2024 2 7 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695 001.
8 THE ADDITIONAL CHIEF SECRETARY (FINANCE) , FINANCE (INDUSTRIES & PUBLIC WORKS-B) DEPARTMENT,GOVT. SECRETARIAT,THIRUVANATHAPURAM, PIN – 695 001.
BY ADVS JASMINE M.M (GP) G. BIJU (FOR R4) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.07.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No.24283/2024 3 JUDGMENT This writ petition has been filed challenging Ext.P5 order of the 2nd respondent.
2.
The learned counsel for the petitioner submits that the petitioner is exclusively working for the Travancore Devaswom Board and they are not engaged in doing any work for any other entity. The learned counsel vehemently argued that the 2nd respondent has not considered the contentions taken in the replies submitted by the petitioner. Specific reference is made to Ext.P4 reply, which is stated to have been filed in reply to Ext.P3 show cause notice.
3.
On going thorough Ext.P4 reply, I observe that the reply is totally incomprehensible, and even if the figures in that reply are taken into account, there is still a discrepancy in the figures taken for the purposes of finalising the demands in Ext.P5 and in the figures that had been reported by the Travancore Devaswom Board for
W.P.(C)No.24283/2024 4 whom the petitioner is engaged in certain contract works.
Since the reply of the petitioner is totally incomprehensible, I cannot find fault with the officer for having finalised the demands in terms of Ext.P5 and the learned Government Pleader may be right in suggesting that the petitioner must avail statutory remedies against Ext.P5. However, it appears from the contention taken by the petitioner and the directions contained in the judgment of this Court in W.P(C)No.2999 of 2024 that the petitioner discharged CGST/SGST at 12%, even though, according to the petitioner, such amount was not paid by the Travancore Devaswom Board. The petitioner is also stated to be uneducated.
4.
Taking all these facts cumulatively into consideration, and though this order may not be justified on any legal principle, I am inclined to set aside Ext.P5, and direct that the petitioner be given one further opportunity to file a proper reply to Ext.P3 show cause notice. I make it clear that I have not expressed any
W.P.(C)No.24283/2024 5 opinion on the merits of the matter and the 2nd respondent is free to take a fresh decision in the matter in accordance with the law after affording an opportunity of hearing to the petitioner. The petitioner shall file a proper reply to Ext.P3 show cause notice on or before 24-07-2024. The petitioner shall appear before the 2nd respondent at 11.00 A.M. on 24-07-2024 and thereafter, the 2nd respondent shall complete the adjudication of Ext.P3 show cause notice afresh as directed herein above.
Writ petition will stand disposed of accordingly.
Sd/-
GOPINATH P.
JUDGE ats
W.P.(C)No.24283/2024 6 APPENDIX OF WP(C) 24283/2024 PETITIONER’S EXHIBITS Exhibit P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT DTD. 21-01-2021.
Exhibit P2 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 10-08-2023.
Exhibit P3 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 2ND RESPONDENT DTD. 27-12-2023.
Exhibit P4 COPY OF LETTER ALONG WITH ACKNOWLEDGMENT IN FORM GST DRC-06 SUBMITTED BY THE PETITIONER DTD. 24-03-2024.
Exhibit P5 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD. 26-03-2024.
Exhibit P6 COPY OF A SAMPLE TENDER SUBMITTED BY THE PETITIONER ALONG WITH A SAMPLE AGREEMENT EXECUTED WITH THE DEVASWOM BOARD DTD. 21-05- 2018.
Exhibit P7 COPY OF STATEMENT SHOWING THE DETAILS OF THE WORKS AWARDED DTD. NIL.
Exhibit P8 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DTD. 14-11-2023.
Exhibit P9 COPY OF JUDGMENT IN WPC NO. 2999/24 OF THIS HON'BLE COURT DTD. 16-02-2024.
Exhibit P10 COPY OF LETTER SUBMITTED BY THE PETITIONER DTD. 31-05-2024.
Exhibit P11 COPY OF CIRCULAR NO. 18/2019/FIN ISSUED BY FINANCE (INDUSTRIES & PUBLIC WORKS-B) DEPARTMENT.