Kerala High Court
M M Abdul Jaleel vs The State Of Kerala on 14 January, 2022
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
011.
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 14th 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.
2. 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
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.
4. 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.
Sd/-
BECHU KURIAN THOMAS,
JUDGE
AMV/14/01/2022
WP(C) NO.1406 OF 2022
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
TRUE COPY
