Shamsudheen P.P. vs. State Of Kerala
Held
The Court directed the 2nd respondent to consider and pass orders on the petitioner's representation (Ext.P9) regarding the non-disbursement of GST, after providing an opportunity of hearing, within one month. Until a decision is made on Ext.P9, any recovery proceedings initiated by the GST Department against the petitioner for GST amounts shall be kept in abeyance.
Facts
A works contractor, after completing projects for the Kerala State Rural Roads Development Agency (2nd respondent), claimed that the agency failed to disburse the GST payable over and above the bid amount. Despite receiving payment for the works, the GST component remained unpaid, leading to coercive recovery proceedings initiated by the GST Department against the petitioner.
Key Issues
The primary issue was the non-disbursement of GST by the contracting agency to the petitioner, which resulted in coercive recovery actions by the GST Department, and whether the petitioner's representation on this matter should be considered with an interim stay on recovery proceedings.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 17TH DAY OF NOVEMBER 2022 / 26TH KARTHIKA, 1944 WP(C) NO. 6269 OF 2022 PETITIONER/S: SHAMSUDHEEN P.P. AGED 55 YEARS CLASS A P.W.D CONTRACTOR, SUHARA MANZIL, KUTTIKOL, THALIPARAMBA KANNUR DISTRICT 670 141 BY ADVS. U.BALAGANGADHARAN G.GIREESH RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY THE SECRETARY, PUBLIC WORKS DEPARTMENT, GOVERNMENT SECRETARIAT 9ANNEX) THIRUVANANTHAPURAM 695 001 2 THE CHIEF ENGINEER KERALA STATE RURAL ROADS DEVELOPMENT AGENCY, THIRUVANANTHAPURAM 695 001 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM 695 001 4 THE STATE TAX OFFICER WORKS CONTRACT AND LUXURY TAX, STATE GST DEPARTMENT, KANNUR 670 001 5 SR. INTELLIGENCE OFFICER DIRECTORATE GENERAL OF GST INTELLIGENCE, KOZHIKKODE REGIONAL UNIT, NADAKKAVU P.O, KOZHIKODE 673 011 ADV. SYED M THANGAL (GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 6269 OF 2022 2 JUDGMENT
Petitioner is a works contractor, who was selected for the execution of certain works by the 2nd respondent
The judgment continues below.
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