M/S. Tati Construction Private Limited vs. The Registrar
Held
The High Court directed the respondent University to consider and pass orders on the petitioner's pending requests for releasing the GST amount. The University must consider the relied-upon circulars and hear the petitioner, completing the process within six weeks.
Facts
The petitioner, a construction company, undertook work for Sree Sankaracharya University and claimed non-liability for GST on the contract amount. They sought release of the GST equivalent amount from the university, citing supporting circulars, but their requests were pending.
Key Issues
Whether the petitioner is liable to pay GST on construction work for the university. And whether the university should release the GST amount based on the circulars relied upon by the petitioner.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI FRIDAY, THE 31ST DAY OF MAY 2024 / 10TH JYAISHTA, 1946 WP(C) NO. 17991 OF 2024 PETITIONER: M/S. TATI CONSTRUCTION PRIVATE LIMITED 3/1010, NPM COMPLEX, BYE-PASS ROAD KONDOTTY, MALAPPURAM - 673 638 REPRESENTED BY ITS MANAGING DIRECTOR, BIJI.G, S/O.GOPI, AGED 45 YEARS, DEVI ESTATE, 1 ST MILE, KONDOTTY MALAPPURAM, PIN – 673 638 BY ADVS. K.MOHANAKANNAN D.S.THUSHARA RESPONDENT: THE REGISTRAR SREE SANKARACHARYA UNIVERSITY OF SANSKRIT, KALADY, ERNAKULAM DISTRICT, PIN - 683574 DINESH MATHEW J. MURICKEN, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 17991 OF 2024 2 T.R.RAVI.J ------------------------------------------------------- WP(C) No.17991 of 2024 -------------------------------------------------------- Dated this the 31st day of May, 2024 JUDGMENT
The petitioner had undertaken construction work for the respondent University. According to the petitioner, they are not liable to pay the GST involved in the amount of the contract. The petitioner has preferred Exts.P7 and P8 requests
The judgment continues below.
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