C. Anil Kumar vs. State Of Kerala

WP(C)/36551/2022HC KeralaGSTCNR KLHC01078446202206 December 2022Bench: HONOURABLE MR.JUSTICE V.G.ARUN4 pages
For Respondent: GP AMMINIKUTTY K
AI SummaryAllowed

Held

The High Court, noting that the first part bill was already uploaded and the second part bill awaited sanction, directed the respondents to register both the first and second part bills of the petitioner within two months.

Facts

The petitioner, a contractor, sought the registration of his first and second part bills for a completed road construction work. The respondents delayed processing the bills due to an enhancement in GST rate and technical malfunctions with their PRICE software, which prevented timely uploading.

Key Issues

The key legal issue was the delay in registering and processing a contractor's bills for a completed public work, specifically concerning the impact of a GST rate change and technical software issues on the billing process.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN TUESDAY, THE 6TH DAY OF DECEMBER 2022 / 15TH AGRAHAYANA, 1944 WP(C) NO. 36551 OF 2022 PETITIONER/S: C. ANIL KUMAR AGED 51 YEARS S/O. BHASKARAN, CONTRACTOR, CHAPPOTHIL HOUSE, KUNNAMANGALAM P.O., KOZHIKODE DISTRICT, PIN - 673 571. BY ADVS. BABU JOSEPH KURUVATHAZHA MOHAMMED SHAFI.K RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, DEPARTMENT OF PUBLIC WORKS, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2 EXECUTIVE ENGINEER, PUBLIC WORKS DEPARTMENT, ROADS DIVISION, KOZHIKODE, PIN-673 020. 3 ASSISTANT EXECUTIVE ENGINEER, PUBLIC WORKS DEPARTMENT, ROADS SUB DIVISION, KOZHIKODE, PIN-673 004. 4 ASSISTANT ENGINEER, PUBLIC WORKS DEPARTMENT, ROADS SECTION, KOZHIKODE SOUTH, KOZHIKODE DISTRICT, PIN - 673

001.

OTHER PRESENT: GP AMMINIKUTTY K THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No. 36551 of 2022 -2- JUDGMENT Dated this the 06th day of December, 2022 The petitioner's grievance is regarding non- registration of the first and second part bills for the work 'Omasserythazham – Kunn

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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.