Rojer Mathew And Company vs. The Assessing Authority
Facts
The petitioners, M/s. Rojer Mathew and Company and its partners, filed a writ petition before the High Court of Kerala. The petition was directed against the Assessing Authority and other officials of the SGST Department, as well as the Kerala State Construction Corporation Limited. The core of the dispute appears to be related to amounts due to the petitioners from the second respondent. The specific tax period(s) and the exact nature of the tax dispute are not explicitly detailed in the provided judgment excerpt. The procedural history leading to the writ petition is also not elaborated upon.
Held
The Court took note of the submission made by the learned counsel for the petitioners that the amount due to the petitioners had been disbursed to them by the second respondent, Kerala State Construction Corporation Limited. Based on this submission, the Court decided to close the writ petition. The reasoning is that the primary grievance, which appears to be the non-receipt of amounts due, has been resolved by the disbursement. Therefore, the Court found no further necessity to continue the proceedings. No specific legal provisions were discussed or interpreted in reaching this conclusion, as the matter was resolved on a factual submission regarding disbursement. The ratio decidendi is that a writ petition can be closed when the petitioner's counsel submits that the disputed amount has been paid, thereby rendering the prayer infructuous.
Key Issues
1. Whether the petitioners are entitled to receive the outstanding amounts due to them from the second respondent, Kerala State Construction Corporation Limited, in light of the dispute with the SGST Department. Petitioner's Contention: The petitioners argued that they were entitled to the disbursement of amounts due to them. They relied on the fact that the amounts had been disbursed to them by the second respondent. Revenue's Contention: The judgment does not record any specific contentions from the revenue or state respondents regarding the issues raised by the petitioners.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF NOVEMBER 2020 / 15TH KARTHIKA, 1942 WP(C).No.22409 OF 2020(A) PETITIONER/S: 1 ROJER MATHEW AND COMPANY G-203, PURAPPADATHIL, PANAMPILLY NAGAR, KOCHI-682036, REPRESENTED BY ITS PARTNER MINU ROJER. 2 MINU ROJER,AGED 55 YEARS PARTNER ROJER MATHEW AND CO, G-203, PURAPPADATHIL, PANAMPILLY NAGAR, KOCHI-682036. 3 ROHIT MATHAI ROJER,AGED 32 YEARS PARTNER ROJER MATHEW AND CO, PURAPPADATHIL HOUSE, VETTICKATTU P.O., MULANTHURUTHY, KOCHI-682314. BY ADVS. SRI.A.JAYASANKAR SRI.MANU GOVIND SRI.RAHUL SURENDRAN RESPONDENT/S: 1 THE ASSESSING AUTHORITY SGST DEPARTMENT, CLASS TOWER, KARGIL LANE, KOCHI- 682018, ERNAKULAM. 2 THE KERALA STATE CONSTRUCTION CORPORATION LIMITED, PONNURUNNI, VYTILLA-682019, ERNAKULAM REPRESENTED BY ITS REGIONAL MANAGER. 3 THE SPECIAL TAHSILDAR (RR), OFFICE OF THE SPECIAL TAHSILDAR, KANAYANNUR, ERNAKULAM-682011. 4 THE CTO, WORKS CONTRACT OFFICE, SGST DEPARTMENT, CLASS TOWER, KARGIL LANE, KOCHI-682018, ERNAKULAM. OTHER PRESENT: GP:DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.11.2020, THE COURT ON THE SAME DAY DELIV
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