M M Abdul Jaleel vs. The State Of Kerala
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 14TH DAY OF JANUARY 2022 / 24TH POUSHA, 1943 WP(C) NO. 1406 OF 2022 PETITIONER: M M ABDUL JALEEL AGED 50 YEARS S/O.MOHAMED KUNHI HAJI, BENDICHAL, THEKKIL POST, KASARAGOD DISTRICT – 671 541. BY ADVS. S.ANIL KUMAR (TRIVANDRUM) V.SATHEESH (S-3495) K.SUNDAR M.RAJAGOPAL RAHUL A. APARNA ANIL SABU C.J RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY THE ADDL.CHIEF SECRETARY TO GOVERNMENT, FINANCE (INDUSTRIES & PUBLIC WORKS) DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM – 695 001. 2 THE KERALA STATE RURAL ROAD DEVELOPMENT AGENCY, 5TH FLOOR, SWARAJ BHAVAN, NANTHANCODE, KOWDIAR, THIRUVANANTHAPURAM – 695 003 REPRESENTED BY ITS MEMBER SECRETARY. 3 THE DEPUTY DIRECTOR, DIRECTORATE GENERAL OF GST INTELLIGENCE, KOZHIKODE REGIONAL UNIT, MAHE HOUSE, PANICKER ROAD, NADAKKAVU, KOZHIKODE – 673
SMT.JSAMIN M.M., GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO.1406 OF 2022 2 BECHU KURIAN THOMAS, J ======================= W.P.(C) No.1406 of 2022 ------------------------------- Dated this the 14 th day of January, 2022 JUDGMENT The petitioner is a contractor allegedly having successfully executed several works. After the advent of the Central Goods and Services Tax Act, 2017 [for short, 'the Act'] in the country, petitioner alleges that the amounts payable under various contracts issued to him became exigible to service tax. Petitioner asserted that it is an obligation upon the employer of the contract to pay the Goods and Service Tax as held by this Court in Ext.P7 judgment.
Since the amounts due to the petitioner under the Goods and Service Tax had not been paid, he filed representations before the Chief Engineer of the 2 nd respondent as well as its Member Secretary. The aforesaid representations are produced as Exts.P4 to
WP(C) NO.1406 OF 2022 3 P6. 3. On a perusal of Ext.P6, it is seen that the petitioner has claimed the tax paid by him under the Goods and Service Tax Act as amounts due to him through his representation dated 15.11.2021. Having regard to the aforesaid, I am of the view that this writ petition can be disposed of with a direction to consider the representation submitted by the petitioner.
Accordingly there will be a direction to the competent authority under the 2 nd respondent to consider and pass appropriate orders on Ext.P6 representation, as expeditiously as possible, at any rate, within a period of two months from the date of receipt of a copy of this judgment, after granting an opportunity of hearing to the petitioner also. The writ petition is disposed of. BECHU KURIAN THOMAS, JUDGE AMV/14/01/2022
WP(C) NO.1406 OF 2022 4 APPENDIX PETITIONERS EXHIBITS EXT.P1 COPY OF AGREEMENT NO.32/CE KSRRDA/17-18 DATED 13.02.2019 WITH THE 2ND RESPONDENT. EXT.P2 COPY OF LETTER DATED 06.06.2018 OF THE NATIONAL RURAL INFRASTRUCTURE DEVELOPMENT AGENCY, NEW DELHI. EXT.P3 COPY OF CIRCULAR NO.18/2019/FIN. DATED 01.03.2019 ISSUED BY THE FINANCE (INDUSTRIES & PUBLIC WORKS-b) DEPARTMENT. EXT.P4 COPY OF LETTER DATED 24.09.2021 ADDRESSED TO THE 2ND RESPONDENT. EXT.P5 COPY OF LETTER DATED 12.10.2021 ADDRESSED TO THE 2ND RESPONDENT. EXT.P6 COPY OF LETTER DATED 15.11.2021 ADDRESSED TO THE 2ND RESPONDENT. EXT.P7 COPY OF THE JUDGMENT DATED 13.09.2021 OF THIS HON'BLE COURT IN W.P.(c) NO.11662 OF 2021. EXT.P8 COPY OF SUMMONS DATED 30.08.2021 ISSUED BY THE 3RD RESPONDENT. RESPONDENTS EXHIBITS : NIL
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.