C.C.G Constructions vs. State Of Kerala
Held
The Court directed the 4th respondent to consider and dispose of the petitioner's representation (Ext.P4) within three months from the date of judgment. This disposal must include an opportunity of hearing for the petitioner, and if found eligible, the amount should be disbursed without delay.
Facts
The petitioner, a construction firm, completed a contract work for the 3rd respondent and remitted GST from the amounts received after July 1, 2017. Claiming compensation/reimbursement for this GST burden, the petitioner filed a representation (Ext.P4) and sought a direction for its time-bound disposal.
Key Issues
The key legal issue was the petitioner's claim for reimbursement of GST paid on a contract work. The immediate issue before the Court was the timely disposal of the petitioner's representation seeking such reimbursement/compensation.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 18TH DAY OF JANUARY 2023 / 28TH POUSHA, 1944 WP(C) NO. 29711 OF 2021 PETITIONER: C.C.G CONSTRUCTIONS HAVING ITS REGISTERED OFFICE AT CHELLIYAMPURATH HOUSE, RAMAMANGALAM, KZHUMURI P.O., MUVATTUPUZHA, ERNAKULAM 686 663, REP.BY IS MANAGING PARTNER BY ADV BIJU MATHEW RESPONDENTS: 1 STATE OF KERALA REP.BY ITS SECRETARY, DEPARTMENT OF COMMERCIAL TAXES, SECRETARIAT, THIRUVANANTHAPURAM 695 001 2 THE CHIEF ENGINEER IRRIGATION AND ADMINISTRATION, THIRUVANANTHAPURAM 695 010 3 THE SUPERINTENDING ENGINEER MINOR IRRIGATION CIRCLE, JALA VIJNANA BHAVAN, AMBALAMUKKU, KAWDIAR P.O., THIRUVANANTHAPURAM 695 010 4 THE EXECUTIVE ENGINEER MINOR IRRIGATION DIVISION, MINI CIVIL STATION, KOTTAYAM 686 001 OTHER PRESENT: ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P. (C) No. 29711 of 2021 ..2.. JUDGMENT Petitioner had carried out a contract work for the 3rd respondent and completed the same. It is alleged that with effect from 01.07.2017, GST has been remitted from the amounts received. The tax bur
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