Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 8TH DAY OF SEPTEMBER 2023 / 17TH BHADRA, 1945 WP(C) NO. 38722 OF 2022 PETITIONER:
SHERIN VARGHESE, AGED 42 YEARS, S/O. VARGHESE JOSEPH, PROPRIETOR, KUMBALAM CABLE VISION, CHENNAPPILLIL, KUMBALAM, ERNAKULAM, PIN – 682506.
BY ADVS.
SMT. MARIYA RAJAN SMT. SHINU J.PILLAI SMT. S.SUJA SMT. LEKSHMI SUMUKHAN SMT. NESMEL DIVAN RESPONDENTS:
1 DEPUTY CHIEF ENGINEER, OFFICE OF THE DEPUTY CHIEF ENGINEER, ELECTRICAL CIRCLE, ERNAKULAM, PIN – 682018.
2 EXECUTIVE ENGINEER, ELECTRICAL CIRCLE, THRIPPUNITHURA, ERNAKULAM, PIN – 682301.
BY ADV.
SRI. B. PREMCHAND – SC - KSEB THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 38722 OF 2022 2 DINESH KUMAR SINGH, J.
-------------------------- W.P.(C) No.38722 of 2022 ------------------------- Dated this the 8th day of September, 2023 JUDGMENT 1.
The present Writ Petition (Civil) under Article 226 of the Constitution of India is filed seeking the following reliefs;
a) Issue a writ of Certiorari or any other appropriate writ, directions or orders calling the records up to Exhibit P2 and quash Exhibit P2;
b) Issue a writ of Certiorari or any other appropriate writ, directions or orders directing the 2nd respondent to consider and pass necessary order or provide necessary information sought for in the Exhibit P3 representation.
c) To grant such other reliefs as this Hon’ble Court deem fit and proper in these circumstances of this case.
2.
The petitioner is a cable TV operator providing service within the territorial limits of Kumbalam Grama Panchayath. The petitioner is using KSEB electric poles for providing cable network connections. As per the agreement entered into between the KSEB, it is required to pay fixed charges for making use of electric poles. For this service the petitioner has also granted permission
WP(C) NO. 38722 OF 2022 3 and therefore eligible GST is also payable on the charges collected by the KSEB for using the electric poles by the petitioner.
3.
Learned Counsel for the petitioner submits that the KSEB is not providing separate invoice in respect of the service charges collected from the petitioner and hence the petitioner is not able to claim input charge credit for the GST amount remitted by the petitioner to the KSEB for using the electric poles. It is further submitted that the petitioner has filed Exhibit P-3 representation dated 28.11.2022 in this respect. However, no decision has been taken by the 2nd respondent till date.
4.
Considering the aforesaid facts, the present writ petition is disposed of with a direction to the 2nd respondent to inform the decision taken on Exhibit P-3 within one month after providing an opportunity of being heard to the petitioner.
Sd/- DINESH KUMAR SINGH JUDGE Svn
WP(C) NO. 38722 OF 2022 4 APPENDIX OF WP(C) 38722/2022 PETITIONER’S EXHIBITS EXHIBIT P1 TRUE COPY OF THE ORDER NO. B.O (CMD) NO.
3446/2014(D(D&S)/D5/CTV/4373/2014) DATED 31.12.2014 EXHIBIT P2 TRUE COPY OF THE NOTICE NO. DCE/EKM/AB1/ INSTALMENT/22-23/1482 DATED 24.11.2022 ALONG WITH ENGLISH TRANSLATION EXHIBIT P3 TRUE COPY OF THE LETTER ISSUED BY THE PETITIONER DATED 28.11.2022 EXHIBIT P4 TRUE COPIES OF THE PAYMENT RECEIPTS EVIDENCING DUE PAYMENTS EXHIBIT P5 TRUE COPY OF NOTICE NO: RB/CABLE TV/2023- 24/1056 DATED 03.08.2023 EXHIBIT P6 TRUE COPY OF THE RECEIPT DATED 08.08.2023