Majeed Shanavas v. Kerala State Electricity Board LTD.
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 1ST DAY OF JULY 2022 / 10TH ASHADHA, 1944 WP(C) NO. 14982 OF 2022 PETITIONER: MAJEED SHANAVAS AGED 41 YEARS S/O ABDUL MAJEED, ERATTAVILA VEEDU, CHENKAVILA, AYIRA P.O, KARODE, THIRUVANANTHAPURAM DISTRICT. BY ADV LATHEESH SEBASTIAN RESPONDENTS: 1 KERALA STATE ELECTRICITY BOARD LTD. REPRESENTED BY ITS SECRETARY, VYDYUTHI BHAVAN, PATTOM, THIRUVANANTHAPURAM - 695 004. 2 DEPUTY CHIEF ENGINEER, KERALA STATE ELECTRICITY BOARD LTD., TRANSMISSION CIRCLE, POWER HOUSE BUILDING, EAST FORT, THIRUVANANTHAPURAM-695023 3 ASSISTANT EXECUTIVE ENGINEER, KERALA STATE ELECTRICITY BOARD LTD., 220 KV SUB DIVISION, POTHENCODE, THIRUVANANTHAPURAM - 695584 4 ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL STATION, NEYYATTINKARA, THIRUVANANTHAPURAM-695121 OTHER PRESENT: ADV. DR. THUSHARA JAMES (SR GP), ADV. RIJI RAJENDRAN (SC FOR KSEB) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P (C) No.14982/2022 -2- J U D G M E N T The petitioner is an Electrical Contractor and had executed certain works for the Kerala State Electricity Board Ltd. The petitioner had earlier obtained a registration under the GST which was cancelled due to non-filing of returns. The petitioner later obtained a fresh registration. It is submitted that on account of Ext.P7 notice issued by the Assistant Commissioner of State Tax, Neyyattinkara, the Electricity Board has not released the payments due to the petitioner. It is submitted that Ext.P7 was issued on the premise that despite the petitioner issuing bills claiming GST, the petitioner had not filed returns from 04-07-2018 leading to cancellation of his GST registration.
The learned counsel for the petitioner submits that the petitioner had claimed GST only under his new registration and if Ext.P7 notice is adjudicated within a time frame the entire issues will stand resolved.
Having heard the learned counsel for the petitioner, learned Government Pleader and learned Standing Counsel for the KSEB, this writ petition will stand disposed of directing the 4th respondent to take a final decision on Ext.P7 notice after considering any reply submitted by the petitioner and after affording to him an opportunity of being heard within a period of one month from the date of receipt of a certified copy of this judgment. GOPINATH P. JUDGE AMG
W.P (C) No.14982/2022 -3- APPENDIX OF WP(C) 14982/2022 PETITIONER EXHIBITS Exhibit P1OF THE GST REGISTRATION CERTIFICATE OF THE PETITIONER BEARING NO. 32CJYPS9287E3Z8 Exhibit P2OF THE QUARTERLY RETURN OF THE PETITIONER WITH GST REGISTRATION NO. 32CJYPS9287E3Z8 OF MARCH 20-21 Exhibit P3OF THE QUARTERLY RETURN OF THE PETITIONER WITH GST REGISTRATION NO. 32CJYPS9287E3Z8 OF APRIL- JUNE 21-22 Exhibit P4OF THE QUARTERLY RETURN OF THE PETITIONER WITH GST REGISTRATION NO. 32CJYPS9287E3Z8 OF JULY- SEP-21-22 Exhibit P5OF THE QUARTERLY RETURN OF THE PETITIONER WITH GST REGISTRATION NO. 32CJYPS9287E3Z8 OF OCT-DEC 21-22 Exhibit P6OF THE BILL PREPARED BY THE RESPONDENTS 1 TO 3 Exhibit P7OF THE NOTICE OF THE 4TH RESPONDENT DATED 27.01.2022
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.