Tati Construction Private Limited vs. Registrar, Calicut University
Held
The High Court set aside the University's order (Ext.P18) because it was issued without affording the petitioner an opportunity of being heard. The Court directed the University Engineer to reconsider the petitioner's representations regarding GST payment, after hearing them and considering relevant circulars, without entering into the merits of the claim.
Facts
Tati Construction Pvt. Ltd. completed work for Calicut University and claimed eligible GST, which was denied as the original estimate lacked it. The University rejected their representations through an order (Ext.P18) without granting the petitioner a hearing, leading to this writ petition.
Key Issues
The key legal issue was whether the University's rejection of the contractor's GST claim, without a prior hearing, violated principles of natural justice. The underlying dispute concerned the contractor's entitlement to GST for work done for the University.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN MONDAY, THE 18TH DAY OF MARCH 2024 / 28TH PHALGUNA, 1945 W.P.(C) NO.31130 OF 2022 PETITIONER: 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, 1ST MILE, KONDOTTY MALAPPURAM-673 638. BY ADVS.K.MOHANAKANNAN H.PRAVEEN (KOTTARAKARA) RESPONDENTS: 1 REGISTRAR, CALICUT UNIVERSITY, THENJIPALAM, CALICUT UNIVERSITY P.O., MALAPURAM-673 636. 2 UNIVERSITY ENGINEER, UNIVERSITY OF CALICUT, CALICUT UNIVERSITY P.O., MALAPURAM -673 636. SRI.P.C. SASIDHARAN, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.31130 of 2022
The judgment continues below.
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