Kerala High Court
K.Lekshmanan And Company vs State Of Kerala on 23 February, 2021
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.M.BADAR
TUESDAY, 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. ASSISTANT COMMISSIONER (WORKS CONTRACT), SGST
R3 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.
2. He submits that the purpose of the petition would be
served, if the representation at Ext.P5 filed by the petitioner is decided
by the 2nd respondent with a reasoned order in a time bound manner.
Learned counsel for the petitioner submits that he has to comply with
the order under the Amnesty Scheme by 6/03/2021 and therefore the
representation at Ext.P5 needs to be decided within a period of one
week from today.
3. The learned Government Pleader submits that the
competent authority to decide the representation at Ext.P5 is infact,
the Assistant Commissioner (Works Contract), SGST Complex,
Asramom, Kollam.
4. In this view of the matter, the Asst. Commissioner, Works
Contract, is impleaded as the 3 rd respondent under the orders of this
Court. Necessary amendments be effected forthwith. The learned
Government Pleader takes notice for the newly added 3rd respondent.
5. As according to the learned Government Pleader, the newly
added 3rd respondent, Asst. Commissioner, Works Contract, is the
competent Authority to decide the representation at Ext.P5, the
WP(C).No.4676 OF 2021(H)
petitioner to approach the Asst. Commissioner, Works Contract, SGST
Complex, Kollam, at 11.30 am on 24/02/2021 and to abide by his
further direction. The petitioner to furnish copy of petition alongwith
the representation, Ext.P5 to the Asst. Commissioner, Work Contract
on that day. The 3rd respondent to grant opportunity of hearing to the
petitioner and to pass the reasoned order on the representation at
Ext.P5, on or before 02.03.2021. The parties to act on authenticated
copy of this judgment. The petitioner to furnish copy of this judgment
to the 3rd respondent for complying. The learned Government Pleader
is also requested to inform the newly added respondent about this
judgment.
Sd/-
A.M.BADAR
Nsd
//true copy//
JUDGE
PA to Judge
WP(C).No.4676 OF 2021(H)
APPENDIX
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE CIRCULAR NO. 2/202O DATED
04.04.2020 ISSUED BY THE 2ND RESPONDENT.
EXHIBIT P2 TRUE COPY OF THE INTIMATION
P1/0221/000600095 DATED 06.02.2021 ISSUED
BY THE 1ST RESPONDENT FOR PAYMENT OF
ARREARS UNDER THE AMNESTY SCHEME.
EXHIBIT P3 TRUE COPY OF THE JUDGMENT IN W.P.C NO.
3751/2019 DATED 7.2.2019.
EXHIBIT P4 TRUE COPY OF THE CHEQUE BEARING NO.
10068366 DATED 18.02.2019 EVIDENCING THE
PAYMENT OF RS. 5,00,000/-
EXHIBIT P4 A TRUE COPY OF THE COVERING LETTER DATED
18.03.2019 ISSUED BY THE PETITIONER TO THE
SALES TAX OFFICER SHOWING THE ENDORSEMENT
OF RECEIPT OF RS. 5,00,000/- BY WAY OF
CHEQUE NO. 10068373.
EXHIBIT P4 B TRUE COPY OF THE CHEQUE BEARING NUMBER
10041659 DATED 17.04.2019 SHOWING THE
PAYMENT OF RS. 5,00,000/-
EXHIBIT P5 TRUE COPY OF REPRESENTATION SUBMITTED BY
THE PETITIONER BEFORE 2ND RESPONDENT DTD.
08.02.2021.
