Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 24TH DAY OF MAY 2024 / 3RD JYAISHTA, 1946 WP(C) NO. 22873 OF 2021 PETITIONER:
KEITH ANTONY AGED 32 YEARS S/O.ANTONY, VACHAKKAL HOUSE, CHELLANAM, PIN- 682008.
BY ADVS.
DINESH R.SHENOY EBIN MATHEW P.ROHIT PREMANANDAN SHENOY RESPONDENTS:
1 EZHUPUNNA GRAMA PANCHAYATH EZHUPUNNA, PIN-688537, REPRESENTED BY ITS SECRETARY.
2 THE SECRETARY, EZHUPUNNA GRAMA PANCHAYATH,EZHUPUNNA, PIN-688537.
3 *ADDL.R3.THE COMMISSIONER,GOODS AND SERVICE TAXES, TAX TOWER, KILLIPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN 695 001.
(ADDL.R3 IMPLEADED AS PER ORDER DATED 24.5.2024 IN I.A.NO.1/2021) BY ADVS.
P.SANTHOSH KUMAR (PANAMPALLI NAGAR) K.P.CHANDRASEKHAR THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No.22873/2021 2 JUDGMENT This writ petition has been filed challenging the demand for payment of Goods and Services Tax on amounts payable by the petitioner to the 1st respondent Panchayath in terms of Ext.P1 agreement. It is the case of the petitioner that in the light of Ext.P2 Advance Ruling under the Goods and Services Tax Act, the activity in respect of which Ext.P1 agreement was executed is exempted from the payment of Goods and Services Tax. It is not disputed before me that the activity contemplated by Ext.P1 agreement is identical to the activity which was considered by the authority for the Advance Ruling in Ext.P2. The authority for Advance Ruling has categorically held in Ext.P2 that the said activity is exempted from Goods and Services Tax in terms of serial No.54 of Notification No.12/2017 Central Tax (Rate) dated 28.6.2017 and the corresponding Notification issued under the State GST law.
In the light of the above, this writ petition will stand disposed of holding that the petitioner is not liable to pay any Goods and Services Tax on the activity covered by Ext.P1 agreement. Sd/- GOPINATH P.
JUDGE acd
W.P.(C)No.22873/2021 3 APPENDIX OF WP(C) 22873/2021 PETITIONER EXHIBITS Exhibit P1 TRUE PHOTOCOPY OF THE AGREEMENT DATED 23/3/2021.
Exhibit P2 TRUE PHOTOCOPY OF ADVANCE RULING NO.KER/95/2020 DATED 20/5/2020 OF THE KERALA AUTHORITY FOR ADVANCE RULING,GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, THIRUVANANTHAPURAM.
Exhibit P3 TRUE PHOTOCOPY OF APPLICATION, THE PETITION MADE BEFORE THE PANCHAYATH DATED 11/10/2021 Exhibit P4 TRUE PHOTOCOPY OF THE RECEIPT OF THE APPLICATION ISSUED BY THE PANCHAYATH DATED 11/10/2021.