Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
MONDAY, THE 8TH DAY OF JANUARY 2024 / 18TH POUSHA, 1945 WP(C) NO. 23221 OF 2023 PETITIONER:
MAJEED.K.T.
AGED 58 YEARS S/O.UNNIKOYA, OJAR VILLA, ARAKKINAR.P.O., BEYPORE, KOZHIKODE, PIN - 673028 BY ADVS.
C.A.CHACKO C.M.CHARISMA BABU V.P.
REMYA V.A.
SALMA DILEEP RESPONDENTS:
1 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 2 PALAKKAD MUNICIPALITY REPRESENTED BY ITS SECRETARY, MUNICIPAL OFFICE, PALAKKAD, PIN - 676505 3 THE SECRETARY PALAKKAD MUNICIPALITY, OFFICE OF PALAKKAD MUNICIPALITY, PALAKKAD, PIN - 676505 BY ADVS.
SRI. VENUGOPAL V. GOVERNMENT PLEADER SRI.BINOY VASUDEVAN (FOR R2 & R3) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No.23221/2023 2 JUDGMENT The petitioner has approached this Court challenging Ext.P5 demand issued by the Secretary of the Palakkad Municipality. When this matter is taken up for consideration today, it is the submission of the learned Standing Counsel for the Palakkad Municipality that Ext.P5 demand was issued without noticing Ext.P4 Government Order namely, G.O.(P) No.73/2017/Taxes dated 30.6.2017.
Taking into consideration the above submission, the writ petition is allowed and Ext.P5 will stand quashed. If the petitioner has paid any amount pursuant to Ext.P5 [which amount, in turn, has been paid to the GST Department], it will be open to the petitioner to make claim for refund subject to statutory limitations.
sd/- GOPINATH P.
JUDGE acd
W.P.(C)No.23221/2023 3 APPENDIX OF WP(C) 23221/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF RECEIPTS DATED 30/3/2023 ISSUED FROM 2ND RESPONDENT Exhibit P2 TRUE COPY OF AGREEMENT DATED 1/4/2023 EXECUTED WITH THE 3RD RESPONDENT Exhibit P3 TRUE COPY OF ORDER NO.R8-324/2023 DATED 8/5/2023 ISSUED BY THE 3RD RESPONDENT Exhibit P4 TRUE COPY OF RELEVANT PAGES OF GO(P)NO.73/2017/TAXES DATED 30/6/2017 PUBLISHED IN KERALA GAZETTE DATED 30/7/2017 Exhibit P5 TRUE COPY OF NOTICE NO.R8-324/23 DATED 2/6/2023 ISSUED BY 3RD RESPONDENT