Kerala High Court
Aji. B. A vs Union Of India on 22 October, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:78382
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
TUESDAY, THE 22ND DAY OF OCTOBER 2024 / 30TH ASWINA, 1946
WP(C) NO. 36860 OF 2024
PETITIONER:
AJI. B. A.,
AGED 50 YEARS,
S/O. BHASKARA PANICKER, RESIDING AT MULAMOOTTU VILAKOM
VEEDU, THYCAUD, PIRAPPANCODE. P. O. THIRUVANANTHAPURAM,
PIN - 695607.
BY ADV SREEJI M.M
RESPONDENTS:
1 UNION OF INDIA,
THROUGH ITS SECRETARY (REVENUE), MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE,GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI G.P.O, PIN - 110 001.
2 STATE OF KERALA,
REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE
DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM G.P.O.,
THIRUVANANTHAPURAM, PIN - 695001.
3 STATE TAX OFFICER,
STATE GOODS AND SERVICES TAX DEPARTMENT,TAX PAYER
SERVICE CIRCLE , NEDUMANGAD, THIRUVANANTHAPURAM,
PIN - 695541.
SMT. THUSHARA JAMES (SR.GP)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
22.10.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 36860 OF 2024
2
2024:KER:78382
JUDGMENT
The petitioner is a Government Contractor. The petitioner is
aggrieved by the fact that in respect of certain contracts entered into by
the petitioner, the full amount of tax deducted at source towards GST
has not been given credit to in the assessment of the petitioner.
According to the petitioner, when tax has been deducted on payments
made to the petitioner, it is the responsibility of the concerned
Government Agency to remit the taxes within time and the petitioner
must be given full credit of the amounts deducted as TDS. The petitioner
has suffered Ext.P1 Assessment Order for the year 2019-20. According
to the petitioner, the demand in Ext.P1 is solely on account of the fact
that the proper credit has not been given to the tax deducted from
amounts paid to the petitioner. The petitioner has therefore preferred
Ext.P5 rectification application before the 3 rd respondent. It is submitted
that the said application is pending for consideration.
2. The learned Senior Government Pleader submits that
as Ext.P5 application is pending consideration, the same can be directed
to be disposed of, after affording an opportunity of hearing to the
petitioner.
WP(C) NO. 36860 OF 2024
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3. Having heard the learned counsel for the petitioner
and the learned Senior Government Pleader and having regard to the
facts and circumstances of the case, this writ petition will stand disposed
of directing the 3rd respondent to consider and pass orders on Ext.P5,
after affording an opportunity of hearing to the petitioner. Recovery of
any demand pursuant to Ext.P1 shall remain suspended till a decision is
taken on Ext.P5, as directed above. I make it clear that I have not
expressed any opinion on the merits of the claim.
Sd/-
GOPINATH P.
JUDGE
DK
WP(C) NO. 36860 OF 2024
2024:KER:78382
APPENDIX OF WP(C) 36860/2024
PETITIONER EXHIBITS
Exhibit-P1 A TRUE COPY OF THE ASSESSMENT ORDER DRC-
07 ISSUED BY THE 3RD RESPONDENT DATED 14-
08-2024
Exhibit-P2 A TRUE COPY OF THE LETTER ISSUED BY THE
AWARDER PERTAINING THE DETAILS OF PAYMENT
RECEIVED AND SCHEDULES DATED 20.2.2019
Exhibit-P3 A TRUE COPY OF THE BANK STATEMENT OF THE
PETITIONER DATED NIL
Exhibit-P4 A TRUE COPY OF THE 26-AS AVAILABLE IN THE
INCOME TAX PORTAL OF THE PETITIONER DATED
NIL
Exhibit-P5 A TRUE COPY OF THE APPLICATION FOR
RECTIFICATION FOR ORDERS DATED 11-10-2024
Exhibit-P6 A TRUE COPY OF THE REPLY GIVEN BY THE
PETITIONER IN RESPONSE TO SHOW CAUSE
NOTICE DATED 9.7.2024
