Judgment
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:
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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 burden that was cleared by the petitioner is, according to it, liable to be compensated.
Claiming reimbursement/compensation for the tax liability that fell upon the petitioner after introduction of GST, petitioner has preferred Ext.P4 representation. Petitioner confines its relief for a direction to dispose of Ext.P4 in a time bound manner.
2. Having regard to the facts and circumstances, there will be direction to the 4th respondent to consider Ext.P4 representation, as expeditiously as possible, at any rate, within a period of three months, from the date of receipt of a copy of this judgment, after granting an opportunity of hearing to the petitioner. If the petitioner is found eligible for payment as requested, the amount shall be disbursed
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without further delay.
The writ petition is disposed of as above.
Sd/- GOPINATH P.
JUDGE RMV
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APPENDIX OF WP(C) 29711/2021 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF AGREEMENT NO.37/SEMI/2017-18 DATED 1317/2017 Exhibit P2 TRUE COPY OF THE TABULAR SHEET SHOWING DETAILS OF PAYMENT RECEIVED ON THE WORKS UNDERTAKEN BY THE PETITIONER Exhibit P3 TRUE COPY OF THE GOVERNMENT ORDER DATED 27.1.2018 Exhibit P4 TRUE COPY OF THE LATEST REPRESENTATION DATED 9.12.2021 ISSUED BY THE PETITIONER TO THE RESPONDENTS 2 TO 4 Exhibit P5 TRUE COPY OF THE DIRECTION DATED 27/12/2018 ISSUED BY THE 2ND RESPONDENT TO THE RESPONDENTS 3 AND 4 RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A.TO JUDGE