Judgment
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) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.07.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 26258 OF 2024 2 JUDGMENT Petitioner is a registered A class PWD contractor.
Petitioner claims to have successfully completed 132 works under respondent Nos.3 to 7. According to the petitioner, the bills submitted by the petitioner to respondent Nos.3 to 7 have already paid without factoring GST under the CGST/SGST Acts.
The petitioner has preferred Ext.P11 representation before the 1st respondent claiming the disbursement of GST.
2.
Learned Government Pleader submits that the 1st respondent can be directed to consider Ext.P11, in accordance with the law and take a decision thereon within a time frame to be fixed by this Court.
3.
Learned counsel appearing for the petitioner submits that the petitioner would be satisfied for the present, if a direction is issued to the 1st respondent to consider and pass orders on Ext.P11, after calling reports from respondent Nos.3 to 7.
4.
Having heard the learned counsel appearing for the petitioner and the learned Government Pleader, the writ petition will stand disposed of, directing the 1st respondent to
WP(C) NO. 26258 OF 2024 3 consider and pass orders on Ext.P11, if necessary, after obtaining reports from respondent Nos.3 to 7. The 1st respondent shall take a decision in the matter, as directed above, within a period of three months from the date of receipt of a certified copy of this judgment, after affording an opportunity of hearing to the petitioner. I make it clear that, I have not expressed any opinion on the merits on the petitioner’s claim and it will be open to the 1st respondent to decide the matter, in accordance with the law.
Sd/- GOPINATH P.
JUDGE ajt
WP(C) NO. 26258 OF 2024 4 APPENDIX OF WP(C) 26258/2024 PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF THE PAYMENT DETAILS OF THOSE 65 WORKS EXECUTED UNDER THE 3RD RESPONDENTS Exhibit P2 TRUE COPY OF THE PAYMENT DETAILS OF AFOREMENTIONED 59 WORKS EXECUTED BY THE PETITIONER UNDER THE 4TH RESPONDENT Exhibit P3 TRUE COPY OF THE PAYMENT DETAILS OF AFOREMENTIONED 2 WORKS EXECUTED BY THE PETITIONER UNDER THE 5TH RESPONDENT Exhibit P4 TRUE COPY OF THE PAYMENT DETAILS OF AFOREMENTIONED 4 WORKS EXECUTED BY THE PETITIONER UNDER THE 6TH RESPONDENT Exhibit P5 TRUE COPY OF THE PAYMENT DETAILS OF AFOREMENTIONED 2 WORKS EXECUTED BY THE PETITIONER UNDER THE 7TH RESPONDENT Exhibit P6 A TRUE COPY OF THE CIRCULAR DATED 14.12.2017 BEARING NO.90/2017/FIN Exhibit P7 A TRUE COPY OF THE CIRCULAR DATED 01.03.2019 BEARING NO.18/2019/FIN Exhibit P8 A TRUE COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT IN GO(P) NO.173/2019/FIN DATED 22.12.2019 Exhibit P9 A TRUE COPY OF THE OFFICE MEMORANDUM BEARING NO.SC/TAS/GST/17 DATED 29.09.2020 Exhibit P10 A TRUE COPY OF THE CIRCULAR DATED 07.05.2024 Exhibit P11 A TRUE COPY OF THE REPRESENTATION DATED 07.07.2024 SUBMITTED BY THE PETITIONER TO THE 1STRESPONDENT Exhibit P12 A TRUE COPY OF THE REPRESENTATION DATED 09.07.2024 SUBMITTED BY THE PETITIONER TO THE RESPONDENT 3 Exhibit P13 A TRUE COPY OF THE REPRESENTATION DATED 09.07.2024 SUBMITTED BY THE PETITIONER TO THE RESPONDENT 4 Exhibit P14 A TRUE COPY OF THE REPRESENTATION DATED 09.07.2024 SUBMITTED BY THE PETITIONER TO THE RESPONDENT 5 Exhibit P15 A TRUE COPY OF THE REPRESENTATION DATED 09.07.2024 SUBMITTED BY THE PETITIONER TO THE RESPONDENT 6 Exhibit P16 A TRUE COPY OF THE REPRESENTATION DATED 09.07.2024 SUBMITTED BY THE PETITIONER TO THE RESPONDENT 7
WP(C) NO. 26258 OF 2024 5 Exhibit P17 A TRUE COPY OF THE JUDGMENT DATED 03.07.2024 IN W.P.(C).NO.18772/2024