M/S.M.C.Eldho & Company vs. The State Tax Officer
Held
The High Court disposed of the writ petition by directing the 2nd respondent to consider and pass orders on the petitioner's representation (Ext.P4) in accordance with the law within a period of two months. The Court clarified that it had not expressed any opinion on the merits of the petitioner's claim.
Facts
The petitioner, a contractor, approached the High Court alleging that the 2nd respondent (Travancore Devaswom Board) had not paid GST for certain work executed, despite being legally obligated to do so. The petitioner sought a direction for the respondent to consider their representation regarding this non-payment.
Key Issues
Whether the 2nd respondent was obligated to pay GST to the petitioner for works carried out, and whether the respondent should be directed to consider the petitioner's claim for such payment.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 16TH DAY OF FEBRUARY 2024 / 27TH MAGHA, 1945 WP(C) NO. 2999 OF 2024 PETITIONER: M/S.M.C.ELDHO & COMPANY, MOOLEKUDIYIL HOUSE, NELLAD P.O., MAZHUVANNUR, MUVATTUPUZHA, ERNAKULAM, REPRESENTED BY ITS MANAGING PARTNER, M.C. ELDHO, PIN – 686 669. BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENTS: 1 THE STATE TAX OFFICER, SECOND CIRCLE, STATE GOODS & SERVICES TAX DEPARTMENT, PERUMBAVOOR, ERNAKULAM, PIN – 683 542. 2 THE EXECUTIVE ENGINEER, TRAVANCORE DEVASWOM BOARD, WORKS DEPARTMENT, KOTTAYAM, PIN – 686 001. 3 THE TRAVANCORE DEVASWOM BOARD, NANTHANCODE, THIRUVANANTHAPURAM, REPRESENTED BY ITS SECRETARY, PIN – 695 003. 4 THE COMMISSIONER OF STATE GST, STATE GOODS & SERVICES TAX DEPARTMENT, SALES TAX COMPLEX, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN – 695 002. 5 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695 001. W.P.(C) No.2999/2024 6 ADDITIONAL CHIEF SECRETARY (FINANCE), FINANCE (INDUSTRIES & PUBLIC WORKS-B) DEPARTMENT, GOVT. SECRETARIAT, THIRUVANAT
The judgment continues below.
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