Jibin Jacob vs. Secretary
Held
The High Court directed the Secretary, Department of Taxes (1st respondent), to consider and pass orders on the petitioner's representation within three months. The Secretary was instructed to obtain reports from the concerned PWD divisions and afford the petitioner a hearing, without the Court expressing any opinion on the merits of the claim.
Facts
A registered A class PWD contractor completed 132 works for various PWD divisions, claiming that the bills were paid without factoring in GST. The petitioner filed a representation with the Secretary, Department of Taxes, seeking the disbursement of the unpaid GST amount.
Key Issues
The key issue was the petitioner's claim for disbursement of GST for completed PWD works where GST was not factored into the initial payments. The immediate legal issue was whether to direct the tax authorities to consider the petitioner's representation regarding this claim.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 23RD DAY OF JULY 2024 / 1ST SRAVANA, 1946 WP(C) NO. 26258 OF 2024 PETITIONER/S: JIBIN JACOB,AGED 47 YEARS S/O.M.O. JACOB, MULLACKAL HOUSE, POOTHRIKKA P.O, PUTHENCRUZ, ERNAKULAM DISTRICT, PIN - 682308 BY ADVS. SAJI VARGHESE KAKKATTUMATTATHIL AMALENDU A. RESPONDENT/S: 1 SECRETARY, DEPARTMENT OF TAXES, GOVT.SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 2 SECRETARY, PUBLIC WORKS DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 3 EXECUTIVE ENGINEER,PWD BUILDINGS DIVISION, EDAPPALLY, KOCHI, PIN - 682024 4 EXECUTIVE ENGINEER,PWD BUILDING SUB DIVISION, THRIKKAKKARA, ERNAKULAM, PIN - 682021 5 EXECUTIVE ENGINEER,PWD ROADS DIVISION, THRIKKAKKARA, ERNAKULAM, PIN - 682021 6 EXECUTIVE ENGINEER, PWD BUILDINGS DIVISION, THRISSUR, PIN - 680006 7 EXECUTIVE ENGINEER, PWD BUILDINGS DIVISION, KOTTAYAM, PIN - 686001 8 COMMERCIAL TAX OFFICER (GST), FIRST FLOOR, JOSEPH'S ARCADE, KIZHAKKAMBALAM, KIZHAKKAMBALAM PO, ERNAKULAM, PIN - 683562 9 STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 SMT. THUSHARA JAMES (SR GP), SRI. P R SREEJITH (SC)
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