K.M. Shamsudheen vs. State Of Kerala
Held
The High Court directed the Secretary to Government, Department of Public Works, to consider and pass orders on the petitioner's representation for GST reimbursement within three months, after providing an opportunity of hearing, without expressing any opinion on the merits of the claim.
Facts
A government contractor sought reimbursement of GST for works completed for the Public Works Department, relying on a government circular. His representation seeking this benefit was not favorably considered by the competent authorities.
Key Issues
Whether the petitioner was entitled to reimbursement of GST for works completed for the Public Works Department and whether his representation seeking this benefit should be considered by the government.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 25TH DAY OF JULY 2024 / 3RD SRAVANA, 1946 WP(C) NO. 26502 OF 2024 PETITIONER/S: K.M. SHAMSUDHEEN, AGED 58 YEARS, S/O. MUSTAFA, CONTRACTOR, KOYAMPARAMBIL HOUSE, PALLIKKARA, PERINGALA P.O., ERNAKULAM DISTRICT, PIN - 683565 BY ADVS. BABU JOSEPH KURUVATHAZHA ARCHANA K.S. MOHAMMED SHAFI.K NOEL EALIAS RESPONDENT/S: 1 STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 2 SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 3 SECRETARY TO GOVERNMENT, DEPARTMENT OF PUBLIC WORKS, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 4 EXECUTIVE ENGINEER, PUBLIC WORKS DEPARTMENT, BUILDINGS DIVISION, ERNAKULAM, KOCHI, PIN - 682024 5 STATE TAX OFFICER (GST), NO:39/6823, M.G. ROAD, THEVARA JUNCTION, THEVARA, PERUMANOOR, KOCHI, PIN - 682015 SMT. THUSHARA JAMES, SR. GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.07.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P (C) No.26502/2024 -2- J U D G M E N T The petitioner is a Government Contracto
The judgment continues below.
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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.