Durolac vs. The State Of Kerala

WP(C)/10592/2023HC KeralaGSTCNR KLHC01023846202327 March 2023Bench: HONOURABLE MR. JUSTICE T.R.RAVI3 pages
AI SummaryAllowed

Held

The High Court disposed of the writ petition by directing the 2nd respondent to consider and pass orders on the petitioner's representation (Ext.P6) regarding the release of the GST amount. This consideration is to be done after hearing the petitioner, within a period of six weeks.

Facts

The petitioner, Durolac, sought a direction from the High Court for Oil Palm India Limited (2nd respondent) to release the GST amount applicable to a tender work, citing Government Circular No.18/2019/Fin. The petitioner had previously filed a representation (Ext.P6) for this purpose.

Key Issues

Whether the 2nd respondent should be directed to consider the petitioner's representation for the release of the GST amount applicable to a tender work, in light of a government circular.

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 MONDAY, THE 27TH DAY OF MARCH 2023 / 6TH CHAITHRA, 1945 WP(C) NO. 10592 OF 2023 PETITIONER: 1 DUROLAC, AGED 51 YEARS PLOT NO. 3, INDUSTRIAL DEVELOPMENT PLOT, ANGAMALY SOUTH, PIN - 683573 REP. BY ITS MANAGING PARTNER K.P. ANILDEV. BY ADV SEBASTIAN JOSEPH (KURISUMMOOTTIL) RESPONDENTS: 1 THE STATE OF KERALA, REP. BY THE ADDITIONAL CHIEF SECRETARY, DEPARTMENT OF FINANCE, M.G. ROAD, NEAR CENTRAL STADIUM, PALAYAM, THIRUVANANTHAPURALN-, PIN - 695001 2 THE SENIOR MANAGER (CE), OIL PALM INDIA LIMITED, KOTTAYAM SOUTH POST, KODIMATHA, KOTTAYAM, PIN - 686013 3 THE ASSISTANT MANAGER (CONSTRUCTION), OIL PALM INDIA LIMITED, KOTTAYAM SOUTH POST, KODIMATHA, KOTTAYAM-, PIN - 686013 4 THE STATE TAX OFFICER, DEPARTMENT OF STATE GOOD AND SERVICE TAX, THOTTAKKARA BUILDING, OPP. GOVERNMENT HOSPITAL, ANGANALY-, PIN - 683572 SRI. SANJAY THAMPI, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WPC No.10592 of 2023 2 T.R. RAVI, J. ------------------------------------ W.P.(C.) No.10592 of 2023 --------------------------------

The judgment continues below.

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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.