M/S. Tati Construction Private Limited v. The Registrar

Court
Kerala High Court
Case number
WP(C)/17991/2024
Date of judgment
31 May 2024
Bench
HONOURABLE MR. JUSTICE T.R.RAVI
Petitioner
M/S. TATI CONSTRUCTION PRIVATE LIMITED
Respondent
THE REGISTRAR
CNR
KLHC011065452024

Judgment

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI FRIDAY, THE 31ST DAY OF MAY 2024 / 10TH JYAISHTA, 1946 WP(C) NO. 17991 OF 2024 PETITIONER:

M/S. TATI CONSTRUCTION PRIVATE LIMITED 3/1010, NPM COMPLEX, BYE-PASS ROAD KONDOTTY, MALAPPURAM - 673 638 REPRESENTED BY ITS MANAGING DIRECTOR, BIJI.G, S/O.GOPI, AGED 45 YEARS, DEVI ESTATE, 1 ST MILE, KONDOTTY MALAPPURAM, PIN – 673 638 BY ADVS.

K.MOHANAKANNAN D.S.THUSHARA RESPONDENT:

THE REGISTRAR SREE SANKARACHARYA UNIVERSITY OF SANSKRIT, KALADY, ERNAKULAM DISTRICT, PIN - 683574 DINESH MATHEW J. MURICKEN, SC.

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 17991 OF 2024 2 T.R.RAVI.J ------------------------------------------------------- WP(C) No.17991 of 2024 -------------------------------------------------------- Dated this the 31st day of May, 2024 JUDGMENT

The petitioner had undertaken construction work for the respondent University. According to the petitioner, they are not liable to pay the GST involved in the amount of the contract. The petitioner has preferred Exts.P7 and P8 requests for releasing the amount equivalent to the GST. The petitioner relies on Exts.P9 and P10 circulars which according to them are in their support.

2. The Standing Counsel for the respondent submits that Exts.P7 and P8 have been received and are pending.

3. In the above circumstances, the writ petition is disposed of directing the respondent to consider and pass

WP(C) NO. 17991 OF 2024 3 orders on Exts.P7 ad P8 with due regard to Exts.P9 and P10 circulars and after hearing the petitioner, at the earliest, at any rate within six weeks from the date of receipt of a copy of this judgment.

Sd/- T.R.RAVI sn JUDGE

WP(C) NO. 17991 OF 2024 4 APPENDIX OF WP(C) 17991/2024 PETITIONER’S EXHIBITS Exhibit P1 TRUE COPY OF THE PROCEEDINGS OF THE RESPONDENT, NO:NG/16422/S.S.U.S/2017 DATED 18/01/2019 Exhibit P2 TRUE COPY OF THE PROCEEDINGS NO.

NG/16422/SSUS/2017 OF THE RESPONDENT DATED 18/01/2019 Exhibit P3 TRUE COPY OF THE AGREEMENT NO. 09/RC/2018- 19 EXECUTED BY THE PETITIONER WITH THE RESPONDENT DATED 12/02/2019 Exhibit P4 TRUE COPY OF THE INVOICE NO. C048 DATED 03/10/2019 Exhibit P5 TRUE COPY OF THE INVOICE DATED 11/02/2023 Exhibit P6 TRUE COPY OF THE INVOICE DATED 21/09/2023 Exhibit P7 TRUE COPY OF THE REPRESENTATION NO.

TCPL/A55/223/2021-22

SUBMITTED

BY

THE PETITIONER BEFORE THE RESPONDENT DATED 02/02/2022 Exhibit P8 TRUE

COPY

REPRESENTATION

NO.

TCPL/A003/007/2022-23 SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENT DATED 07/04/2022 Exhibit P9 TRUE COPY OF THE CIRCULAR, NO.90/2017/FIN.

DATED 14/12/2017 Exhibit P10 TRUE COPY OF THE CIRCULAR NO.18/2019/FIN.

DATED 01/03/2019 Exhibit P11 TRUE COPY OF THE COMMUNICATION SENT BY THE RESPONDENT

TO

THE

PETITIONER, NO.NG./16422/S.S.U.S/2022(SUB FILE) DATED 14/10/2022 RESPONDENT’S EXHIBITS :

NIL //TRUE COPY// PA TO JUDGE

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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.