Shaji.K.N vs. State Of Kerala

WP(C)/17201/2023HC KeralaGSTCNR KLHC01037411202330 May 2023Bench: HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN5 pages
For Respondent: SMT.VIDYA KURIAKOSE, GP
AI SummaryPartly Allowed

Held

The High Court directed the 2nd respondent to consider and pass appropriate orders on the petitioner's representation (Ext. P6) within two months. The respondent was also mandated to provide an opportunity of hearing to the petitioner and other affected parties before passing final orders.

Facts

The petitioner sought a refund of GST amounting to Rs. 12,38,724/- related to an agreement with the respondents. The petitioner had submitted representations (Ext. P4 and P6) for this refund, which had not been adequately addressed by the authorities.

Key Issues

The key legal issue was the non-disposal of the petitioner's representation seeking a refund of a specific GST amount by the respondent authorities.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN TUESDAY, THE 30TH DAY OF MAY 2023 / 9TH JYAISHTA, 1945 WP(C) NO. 17201 OF 2023 PETITIONER/S: SHAJI.K.N AGED 54 YEARS KUZHIPARAMBIL HOUSE, PALISSERY, PADUVAPURAM PO., ERNAKULAM DISTRICT, PIN - 683576 BY ADV RENNY AUGUSTINE RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY SECRETARY TO FISHERIES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 2 SUPDERINTEDING ENGINEER HARBOUR ENGINEERING SOUTH CIRCLE, KAMALESWARAM, MANACAUD PO., THIRUVANANTHAPURAM, PIN - 696009 3 EXECUTIVE ENGINEER HARBOUR ENGINEERING SUB DIVISION, KOLLAM, PIN - 685009 4 ASSISTANT EXECUTIVE ENGINEER HARBOUR ENGINEERING SUB DIVISION, THANGASSERY, KOLLAM, PIN - 685009 5 ASSISTANT ENGINEER HARBOUR ENGINEERING SUB DIVISION, THANGASSERY, KOLLAM, PIN - 685009 OTHER PRESENT: SMT.VIDYA KURIAKOSE, GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.05.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

-2- W.P.(C). No. 17201 of 2023 P.V.KUNHIKRISHNAN, J. ====================================================== W.P.(C) No. 17201 of 2023 =========================================================

The judgment continues below.

Read the full judgment

A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.