S.R. Rajan vs. State Of Kerala
Held
The High Court set aside the Guruvayoor Devaswom's decision to cancel the refund, finding it was made in violation of natural justice as the petitioner was not heard. The Court directed the Devaswom to reconsider the entire issue, including GST and cess liability, after providing the petitioner an opportunity to be heard, and then submit the decision for Commissioner's approval.
Facts
The petitioner, a successful bidder for a coconut counter at Guruvayoor Temple, sought a refund of proportionate tender amount, including GST and cess, after the counter closed due to the Covid-19 lockdown. The Guruvayoor Devaswom initially decided to refund the amount but later cancelled this decision, citing a High Court judgment, without hearing the petitioner.
Key Issues
Whether the Guruvayoor Devaswom's decision to cancel the refund of proportionate tender amount was valid, particularly when made without hearing the petitioner. Whether the petitioner was liable to pay GST and cess for the coconut counter operation.
Sections Cited
Section 10 of the Guruvayoor Devaswom Act, 1978
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ANIL K.NARENDRAN & THE HONOURABLE MR.JUSTICE P.G. AJITHKUMAR FRIDAY, THE 18TH DAY OF NOVEMBER 2022 / 27TH KARTHIKA, 1944 W.P.(C) NO. 22230 OF 2021 PETITIONER: S.R. RAJAN, AGED 64 YEARS, S/O.RAGHAVAN, MANAYIL HOUSE, IRIANGAPPURAM, PUTHANPALI, CHAVAKKAD TALUK, THRISSUR DISTRICT. BY ADV RAJIT RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, SECRETARIAT, THIRUVANANTHAPURAM - 685001. 2 GURUVAYOOR DEVASWOM MANAGING COMMITTEE GURUVAYUR CHAVAKKAD THALUK, THRISSUR DISTRICT - 680101, REPRESENTED BY THE ADMINISTRATOR. 3 THE ADMINISTRATOR GURUVAYOOR DEVASWOM MANAGING COMMITTEE, GURUVAYUR, CHAVAKKAD TALUK, THRISSUR DISTRICT - 680101. 4 COMMISSIONER GURUVAYOOR DEVASWOM, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695001. R1 & R4 BY SRI S.RAJMOHAN- SR GOVERNMENT PLEADER R2 & R3 BY ADV T.K.VIPINDAS, SC FOR GURUVAYOOR DEVASWOM MANAGING COMMITTEE
2 W.P.(C) No.22230 of 2021 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR FINAL HEARING ON 18.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING
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