K.K. Shyju vs. State Of Kerala
Held
The High Court directed the Senior Finance Officer of PWD to decide on the petitioner's entitlement to GST reimbursement within six weeks, considering relevant circulars and contract terms, after hearing the petitioner. The Court declined to stay the GST department's proceedings, noting they were only an intimation for cancellation steps.
Facts
A contractor sought reimbursement of GST from the Public Works Department (PWD) for works tendered before GST but completed after its implementation, citing government circulars. The PWD's Superintending Engineer had sought clarification from the Senior Finance Officer, but no decision was made, while the GST Department initiated proceedings against the contractor for non-payment.
Key Issues
Whether the petitioner is entitled to reimbursement of GST from the PWD for works tendered pre-GST but completed post-GST. Whether GST proceedings against the petitioner should be stayed pending the PWD's decision on reimbursement.
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. 32250 OF 2022 PETITIONER: K.K. SHYJU AGED 45 YEARS , S/O KUNJAVAREETH, KARIPPAI HOUSE,MOTHIRAKANNI P.O., THOOMBAKODE, CHALAKUDY, THRISSUR DISTRICT, PIN - 680307 BY ADV JOHN MATHEW (THEREZHATH) RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 2 THE STATE OF KERALA REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM, PIN - 695001 3 STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 4 THE CHIEF ENGINEER PUBLIC WORKS DEPARTMENT (ROADS DIVISION) PUBLIC HOUSE, THIRUVANANTHAPURAM, PIN - 695033 5 SUPERINTENDING ENGINEER PUBLIC WORKS DEPARTMENT (ROAD DIVISION), GOVT. OF KERALA, ALUVA CIRCLE, ERNAKULAM DISTRICT, PIN - 683101 6 THE EXECUTIVE ENGINEER PUBLIC WORKS DEPARTMENT (ROADS DIVISION), CHEMBUKAVU, THRISSUR, PIN - 680020 7 THE ASSISTANT EXECUTIVE ENGINEER PUBLIC WORK DEPARTMENT (ROADS SUB DIVISION), IRINJALAKUDA, THRISSUR DISTRICT,
The judgment continues below.
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