Majeed Shanavas vs Kerala State Electricity Board ...
2022 Latest Caselaw 8220 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
                 THE HONOURABLE MR. JUSTICE GOPINATH P.
        FRIDAY, THE 1ST DAY OF JULY 2022 / 10TH ASHADHA, 1944
                        WP(C) NO. 14982 OF 2022
PETITIONER:

           MAJEED SHANAVAS
           AGED 41 YEARS
           S/O ABDUL MAJEED,
           ERATTAVILA VEEDU, CHENKAVILA,
           AYIRA P.O, KARODE, THIRUVANANTHAPURAM DISTRICT.

           BY ADV LATHEESH SEBASTIAN


RESPONDENTS:

    1      KERALA STATE ELECTRICITY BOARD LTD.
           REPRESENTED BY ITS SECRETARY,
           VYDYUTHI BHAVAN, PATTOM, THIRUVANANTHAPURAM - 695 004.

    2      DEPUTY CHIEF ENGINEER,
           KERALA STATE ELECTRICITY BOARD LTD.,
           TRANSMISSION CIRCLE, POWER HOUSE BUILDING,
           EAST FORT, THIRUVANANTHAPURAM-695023

    3      ASSISTANT EXECUTIVE ENGINEER,
           KERALA STATE ELECTRICITY BOARD LTD., 220 KV SUB
           DIVISION, POTHENCODE, THIRUVANANTHAPURAM - 695584

    4      ASSISTANT COMMISSIONER OF STATE TAX,
           STATE GOODS AND SERVICES TAX DEPARTMENT,
           MINI CIVIL STATION, NEYYATTINKARA,
           THIRUVANANTHAPURAM-695121


OTHER PRESENT:

           ADV. DR. THUSHARA JAMES (SR GP), ADV. RIJI RAJENDRAN
           (SC FOR KSEB)




     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
01.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P (C) No.14982/2022                     -2-

                                  JUDGMENT

The petitioner is an Electrical Contractor and had executed certain works for

the Kerala State Electricity Board Ltd. The petitioner had earlier obtained a

registration under the GST which was cancelled due to non-filing of returns. The

petitioner later obtained a fresh registration. It is submitted that on account of

Ext.P7 notice issued by the Assistant Commissioner of State Tax, Neyyattinkara, the

Electricity Board has not released the payments due to the petitioner. It is

submitted that Ext.P7 was issued on the premise that despite the petitioner issuing

bills claiming GST, the petitioner had not filed returns from 04-07-2018 leading to

cancellation of his GST registration.

2. The learned counsel for the petitioner submits that the petitioner had

claimed GST only under his new registration and if Ext.P7 notice is adjudicated

within a time frame the entire issues will stand resolved.

3. Having heard the learned counsel for the petitioner, learned

Government Pleader and learned Standing Counsel for the KSEB, this writ petition

will stand disposed of directing the 4 th respondent to take a final decision on Ext.P7

notice after considering any reply submitted by the petitioner and after affording to

him an opportunity of being heard within a period of one month from the date of

receipt of a certified copy of this judgment.

Sd/-

GOPINATH P.

JUDGE

AMG

APPENDIX OF WP(C) 14982/2022

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE GST REGISTRATION CERTIFICATE OF THE PETITIONER BEARING NO. 32CJYPS9287E3Z8

Exhibit P2 TRUE COPY OF THE QUARTERLY RETURN OF THE PETITIONER WITH GST REGISTRATION NO. 32CJYPS9287E3Z8 OF MARCH 20-21

Exhibit P3 TRUE COPY OF THE QUARTERLY RETURN OF THE PETITIONER WITH GST REGISTRATION NO. 32CJYPS9287E3Z8 OF APRIL- JUNE 21-22

Exhibit P4 TRUE COPY OF THE QUARTERLY RETURN OF THE PETITIONER WITH GST REGISTRATION NO. 32CJYPS9287E3Z8 OF JULY- SEP-21-22

Exhibit P5 TRUE COPY OF THE QUARTERLY RETURN OF THE PETITIONER WITH GST REGISTRATION NO. 32CJYPS9287E3Z8 OF OCT-DEC 21-22

Exhibit P6 TRUE COPY OF THE BILL PREPARED BY THE RESPONDENTS 1 TO 3

Exhibit P7 TRUE COPY OF THE NOTICE OF THE 4TH RESPONDENT DATED 27.01.2022