L.Satheek vs The Commissioner
2021 Latest Caselaw 10877 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

                 THE HONOURABLE MR. JUSTICE A.M.BADAR

   WEDNESDAY, THE 31ST DAY OF MARCH 2021 / 10TH CHAITHRA, 1943

                       WP(C).No.8612 OF 2021(B)


PETITIONER:

               L.SATHEEK,
               AGED 65 YEARS,
               S/O K. LEKSHMANAN,
               MANAGING PARTNER,
               M/S K. LEKSHMANAN & CO.,
               AKKAVALA, NO.200, SREE SARAVANA NAGAR,
               ERAVIPURAM P.O., KOLLAM-691 001.

               BY ADVS.
               SRI.K.P.DANDAPANI (SR.)
               SRI.MILLU DANDAPANI
               SRI.PREMCHAND R.NAIR

RESPONDENTS:

               THE COMMISSIONER,
               STATE GOODS AND SERVICE TAX DEPARTMENT,
         1     GOVERNMENT OF KERALA,
               THIRUVANANTHAPURAM-695 002.

               THE ASSISTANT COMMISSIONER,
               STATE GOOS AND SERVICE TAX DEPARTMENT,
         2
               WORKS CONTRACT, KOLLAM-691 002.

               THE SECRETARY,
               PW(D) DEPARTMENT,
         3     GOVERNMENT SECRETARIAT,
               THIRUVANANTHAPURAM-695 001.

               THE CHIEF ENGINEER,
               PWD NATIONAL HIGHWAYS,
         4
               PUBLIC OFFICE, MUSEUM P.O.,
               THIRUVANANTHAPURAM-695 033.

               R1-4 BY SMT. THUSHARA JAMES, GOVERNMENT PLEADER

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
31.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.8612 OF 2021

                                   2




                               JUDGMENT

Dated this the 31st day of March 2021

Heard the learned Senior Counsel appearing

for the petitioner.

2. The learned Senior counsel appearing for the

petitioner submits that the large amount of money is

payable by the Government and as such petitioner

seeks deferment of benefit of amnesty scheme as the

petitioner is unable to pay the amount as per the

amnesty scheme on or before 31-03-2021.

3. I am afraid no such benefit can be granted

to the petitioner as the benefits under the schemes

are meant to be availed asper the terms of the same

scheme.

4. The learned Senior Counsel appearing for the

petitioner submits that the petitioner has preferred

an application as to Exhibit P8 to the respondents

and at least that application be directed to be

considered by the respondents. WP(C).No.8612 OF 2021

In this view of the matter the petition is

disposed of with a direction to the respondent to

consider the application at Exhibit P8 preferred by

the petitioner as expeditiously as possible.

Sd/-

A.M.BADAR JUDGE

SSK/31/03 //TRUE COPY// PA TO JUDGE WP(C).No.8612 OF 2021

APPENDIX PETITIONER'S EXHIBITS:

EXHIBIT P1 THE TRUE COPY OF THE INTIMATION NO.P1/0221/0006095 DATED 06-02-2021 FOR THE TIN/TEMP ID NO.32021663905.

EXHIBIT P2 THE TRUE COPY OF THE INTIMATION NO.P1/0221/0006662 DATED 06-02-2021 FOR THE TIN/TEMP ID NO.32021632315.

EXHIBIT P3 THE TRUE COPY OF THE INTIMATION NO.PWD-

D3/113/2020-PWD DATED 12-02-2021 ISSUED BY THE UNDER SECRETARY OF PWD.

EXHIBIT P4 THE TRUE COPY OF THE ARGUMENT NOTES PRESENTED ON THE PERSONAL HEARING DATED 16-03-2021 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.

EXHIBIT P5 A TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT DATED 15-01-2021 IN W.P. (C) NO.699 OF 2018.

EXHIBIT P6 THE TRUE COPY OF THE COMMUNICATION ISSUED BY THE PETITIONER TO THE 2ND RESPONDENT DATED 09-03-2021.

EXHIBIT P6(A) THE TRUE COPY OF ANOTHER COMMUNICATION ISSUED BY THE PETITIONER TO THE 2ND RESPONDENT DATED 09-03-2021.

EXHIBIT P7 THE TRUE COPY OF THE COMMUNICATION NO.D.154/2021 DATED 15-02-2021 ISSUED BY THE 2ND RESPONDENT TO THE KOLLAM CORPORATION.

EXHIBIT P8 A TRUE COPY OF THE APPLICATION DATED 27-03-2021 SUBMITTED BY THE PETITIONER BEFORE 1ST RESPONDENT.

RESPONDENT'S EXHIBITS:NIL


SSK                      //TRUE COPY//           PA TO JUDGE