Njattumkalayil Construction Company vs. State Of Kerala
Held
The High Court disposed of the writ petition by directing the 4th respondent to consider and pass orders on the petitioner's pending representation (Ext.P5). This consideration must occur after hearing the petitioner, within two months from the date of receiving the judgment copy.
Facts
The petitioner, a construction company, sought a direction from the High Court for the 4th respondent (Superintending Engineer, Irrigation Project Circle) to reimburse 12% of the GST amount. The petitioner had previously submitted a representation (Ext.P5) regarding this claim, which was pending before the 4th respondent.
Key Issues
The key legal issue was whether the High Court should direct an administrative authority to reimburse a specific GST amount or to consider a pending representation for such reimbursement.
Sections Cited
None
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 TUESDAY, THE 21ST DAY OF FEBRUARY 2023 / 2ND PHALGUNA, 1944 WP(C) NO. 5783 OF 2023 PETITIONER: NJATTUMKALAYIL CONSTRUCTION COMPANY AGED 55 YEARS REPRESENTED BY ITS MANAGING PARTNER MATHEW ABRAHAM, S/O N.E. ABRAHAM, KADAYIRIPPU.P.O., KOLENCHERY,ERNAKULAM-, PIN – 682311 BY ADVS. TESSY JOSE ELDHO PAUL RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAURAM.-, PIN - 695001 2 ADDITIONAL CHIEF SECRETARY (FINANCE ) SECRETARIAT, THIRUVANANTHAPUAM, PIN - 695001 3 THE CHIEF ENGINEER IRRIGATION PROJECT-I, CAUVERY CELL, CHUNGAM, KOZHIKODE, PIN - 673005 4 THE SUPERINTENDING ENGINEER IRRIGATION PROJECT CIRCLE, CIVIL STATION KANNUR-, PIN - 670002 5 THE EXECUTIVE ENGINEER IRRIGATION DEPARTMENT, PAZHASSI, IRRIGATION PROJECT DIVISION, KANNUR-, PIN - 670002 6 THE ASSISTANT ENGINEER, IRRIGATION DEPARTMENT, P.Y.I.P, MAINTENANCE SECTION,VELIYAMBRA, KANNUR, PIN - 670001 7 ASSISTANT EXECUTIVE ENGINEER, IRRIGATION DEPARTMENT, P.Y.I.P, MAINTENANCE SECTION,VELIYAMBRA, KANNUR, PIN - 670001 DR. THUSHARA JAMES, SR.GP. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21
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.
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.