Kurian & Varghese, Engineers & Contractors vs. Union Of INDIA
Held
The Court allowed the petitioner to pay the excess amount in 10 equal monthly installments. The first installment is due on or before April 22, 2023, with subsequent installments due by the 22nd of each succeeding month, after the respondent informs the correct amount.
Facts
The petitioner, an engineer and contractor, received an excess amount towards the GST component on a contract, as the applicable GST rate was reduced from 18% to 12%. The petitioner sought time from the High Court to refund this 6% excess amount.
Key Issues
Whether the petitioner should be granted an installment facility to repay the excess GST amount received due to a subsequent reduction in the applicable GST rate.
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 WEDNESDAY, THE 22ND DAY OF MARCH 2023 / 1ST CHAITHRA, 1945 WP(C) NO. 9146 OF 2023 PETITIONER: KURIAN & VARGHESE, ENGINEERS & CONTRACTORS, THACHAMPURATH, SERVICE CO-OPERATIVE BANK BUILDING, MULANTHURUTHY PO, ERNAKULAM DISTRICT, PIN: 682 314, REPRESENTED BY ITS PARTNER T.V VARGHESE RESIDING AT THACHAMPURATH, KARICODE, MULAMTHURUTHY, ERNAKULAM DIST. PIN: 682 314. BY ADV SAJI VARGHESE KAKKATTUMATTATHIL RESPONDENTS: 1 UNION OF INDIA MINISTRY OF DEFENCE, SOUTH BLOCK, NEW DELHI-110001, REPRESENTED BY ITS SECRETARY. 2 GARRISON ENGINEER (NW) KOCHI, MILITARY ENGINEER SERVICES, KATARI BAGH, NAVAL BASE, KOCHI-682 004. BY ADVS. MANU S. DSG OF INDIA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 9146 OF 2023 2 T.
The judgment continues below.
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