Judgment
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 Contractor. He has approached this court being aggrieved by the fact that his claim for reimbursement of GST has not been considered favourably by the competent among the respondents. The petitioner has preferred Ext.P9 representation to the Secretary to Government in the Public Works Department (among others) praying to extend the benefit of a circular (Ext.P8) and to reimburse the entire GST component to the petitioner in respect of the works completed by the petitioner for Public Works Department.
2.
The learned Senior Government Pleader submits that there is no objection in directing the Secretary to Government in the PWD to consider and pass orders on Ext.P9 in accordance with the law.
3.
Having heard the learned counsel appearing for the petitioner and the learned Senior Government Pleader and having regard to the facts and circumstances of the case and making it clear that I have not expressed any opinion on the merits of the petitioner's claim, this writ petition will stand disposed of directing the 3rd respondent [either by himself or through a competent officer] to consider and pass orders on Ext.P9 representation after affording an opportunity of hearing to the petitioner within a period of 3 months from the date of receipt of a certified copy of this judgment.
Sd/- GOPINATH P.
JUDGE AMG
W.P (C) No.26502/2024 -3- APPENDIX OF WP(C) 26502/2024 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE DETAILS OF 14 WORKS AWARDED TO THE PETITIONER, INCLUDING THE NAME OF WORKS, AGREEMENT NUMBERS, DATE OF AGREEMENTS, ADMITTED BILL AMOUNT ETC.
Exhibit P2 TRUE COPY OF THE DETAILS OF THE GST REMITTED BY THE PETITIONER FOR 14 WORKS MENTIONED IN EXT.P1.
Exhibit P3 TRUE COPY OF CIRCULAR NO.90/2017/FIN. DATED 14.12.2017 ISSUED BY THE GOVERNMENT OF KERALA.
Exhibit P4 TRUE COPY OF CIRCULAR NO.18/2019/FIN. DATED 1.3.2019 ISSUED BY THE GOVERNMENT OF KERALA.
Exhibit P5 TRUE COPY OF G.O.(P) NO.173/2019/FIN. DATED 22.12.2019 ISSUED BY THE GOVERNMENT OF KERALA.
Exhibit P6 TRUE COPY OF THE REPRESENTATION DATED 5.4.2022 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.
Exhibit P7 TRUE COPY OF THE OFFICE MEMORANDUM NO.SE/TAS/GST/17 DATED 29.09.2020 ISSUED ON BEHALF OF THE GOVERNMENT OF INDIA, THROUGH ITS DIRECTOR GENERAL, CENTRAL PUBLIC WORKS DEPARTMENT.
Exhibit P8 TRUE COPY OF CIRCULAR NO.D1/60/2024-PWD DATED 7.5.2024 ISSUED BY THE GOVERNMENT OF KERALA.
Exhibit P9 TRUE COPY OF THE REPRESENTATION DATED 17.5.2024 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.