K.Lekshmanan And Company vs. State Of Kerala
Facts
The petitioner, K. Lekshmanan and Company, filed a writ petition before the High Court of Kerala seeking a direction for the 2nd respondent, the Commissioner of State Goods and Service Tax Department, to decide their representation (Ext.P5) within a time-bound manner. The petitioner needed a decision by March 6, 2021, to comply with an Amnesty Scheme. The Government Pleader clarified that the competent authority to decide the representation was the Assistant Commissioner (Works Contract), SGST Complex, Kollam. Consequently, the Assistant Commissioner was impleaded as the 3rd respondent. The Court directed the petitioner to appear before the 3rd respondent on February 24, 2021, and furnish copies of the petition and representation.
Held
The Court held that the competent authority to decide the representation at Ext.P5 was the Assistant Commissioner (Works Contract), SGST Complex, Kollam, as submitted by the Government Pleader. The Court directed the petitioner to approach the Assistant Commissioner, Works Contract, SGST Complex, Kollam, on February 24, 2021, at 11:30 am, and furnish a copy of the petition along with the representation (Ext.P5). The Assistant Commissioner was directed to grant an opportunity of hearing to the petitioner and pass a reasoned order on the representation on or before March 2, 2021. The parties were to act on an authenticated copy of the judgment, and the Government Pleader was requested to inform the newly added respondent about the judgment.
Key Issues
1. Whether the representation filed by the petitioner at Ext.P5 requires a decision by the 2nd respondent (Commissioner of State Goods and Service Tax Department) or the impleaded 3rd respondent (Assistant Commissioner (Works Contract), SGST Complex, Kollam)? Petitioner's contention: The petitioner sought a decision from the 2nd respondent and requested a time-bound disposal of their representation (Ext.P5) to comply with the Amnesty Scheme deadline of March 6, 2021. Revenue's contention: The Government Pleader argued that the competent authority to decide the representation at Ext.P5 was the Assistant Commissioner (Works Contract), SGST Complex, Kollam, leading to their impleadment as the 3rd respondent.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR TUE AY, THE 23RD DAY OF FEBRUARY 2021 / 4TH PHALGUNA, 1942 WP(C).No.4676 OF 2021(H) PETITIONER: K.LEKSHMANAN AND COMPANY AKKAIVILA, ERAVIPURAM P.O, KOLLAM-691 011, REPRESENTED BY ITS MANAGING PARTNER, SHRI. SAJIL SATHEEK, S/O. L. SATHEEK, AGED 36 YEARS, RESIDING AT NO. 200, SREE SARAVANA NAGAR, ERAVIPURAM P.O, KOLLAM- 691 011 BY ADVS. SRI.K.P.DANDAPANI (SR.) SRI.MILLU DANDAPANI SRI.PREMCHAND R.NAIR RESPONDENTS: 1 STATE OF KERALA REP. BY ITS SECRETARY TO THE FINANCE AND TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001 2 THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM-695 001 *Addl. R3 ASSISTANT COMMISSIONER (WORKS CONTRACT), SGST COMPLEX, ASRAMOM, KOLLAM GP- SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.4676 OF 2021(H) 2 JUDGMENT Dated this the 23rd day of February 2021 Heard the learned counsel for the petitioner.
He submits that the purpose of the petition would be served, if the representation at Ext.P5 filed
The judgment continues below.
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