Radhakrishnan C.G. vs. Travancore Devaswom Board

WP(C)/18864/2022HC KeralaGSTCNR KLHC01038692202229 March 2023Bench: HONOURABLE MR. JUSTICE ANIL K.NARENDRAN,HONOURABLE MR.JUSTICE P.G. AJITHKUMAR13 pages

For Petitioner: K.REGHU KOTTAPPURAM, R.MAHESH (KOTTAPPURAM), MURUKESH REGHU

AI SummaryDismissed

Held

The Court held that the petitioner was not entitled to the EMD refund due to his default in remitting GST for the Kuthaka rights for 2017-18 and 2018-19. The Court clarified that the Kuthaka holder is liable to pay GST on the bid amount and directed the Devaswom Board to initiate recovery proceedings for the unpaid GST and interest.

Facts

The petitioner, a Kuthaka holder for selling pooja items in Vaikom Sree Mahadeva Temple for 2017-18 and 2018-19, sought a refund of Rs.4,44,200/- deposited as Earnest Money Deposit (EMD). The Travancore Devaswom Board and the GST Department opposed the refund, alleging the petitioner defaulted on remitting GST for the Kuthaka rights.

Key Issues

The key legal issues were whether the petitioner was entitled to a refund of EMD despite alleged non-payment of GST, and the liability for GST on the Kuthaka rights granted by the Travancore Devaswom Board.

Sections Cited

Notification No.11/ 2017 Central Tax (rate)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE ANIL K.NARENDRAN & THE HONOURABLE MR.JUSTICE P.G.AJITHKUMAR WEDNESDAY, THE 29TH DAY OF MARCH 2023 / 8TH CHAITHRA, 1945 W.P.(C)NO.18864 OF 2022 PETITIONER: RADHAKRISHNAN C.G., S/O. GOPALAKRISHNAN NAIR, REMYA NIVAS, KIZHAKKENADA, VAIKOM P.O., PIN - 686 141, DIST. KOTTAYAM. BY ADVS. K.REGHU KOTTAPPURAM R.MAHESH (KOTTAPPURAM) MURUKESH REGHU RESPONDENTS: 1 TRAVANCORE DEVASWOM BOARD, DEVASWOM HEADQUARTERS, NANTHANCODE, THIRUVANANTHAPURAM - 695 003, REPRESENTED BY ITS SECRETARY. 2 THE DEVASWOM COMMISSIONER, TRAVANCORE DEVASWOM BOARD, DEVASWOM HEADQUARTERS, NANTHANCODE, THIRUVANANTHAPURAM - 695 003. 3 THE DEPUTY DEVASWOM COMMISSIONER, TRAVANCORE DEVASWOM BOARD, VAIKOM DIST., KOTTAYAM - 686 141. 4 THE ASSISTANT DEVASWOM COMMISSIONER, TRAVANCORE DEVASWOM BOARD, VAIKOM GROUP, VAIKOM, DIST. KOTTAYAM-686141. 5 THE ADMINISTRATIVE OFFICER, VAIKOM DEVASWOM, TRAVANCORE DEVASWOM BOARD, 2 W.P.(C)No.18864 of 2022 VAIKOM DIST., KOTTAYAM.-686141. 6 STATE TAX OFFICER, GST DEPARTMENT,NORTH GATE ,VAIKOM-686141

DATED 3/8/20

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