Suvidha Enterprises vs. Central Warehousing Corporation
Held
The High Court disposed of the writ petition, directing the petitioner to approach the Dispute Redressal Committee. The Committee was instructed to consider all contentions raised by the petitioner regarding the penalty and the GST rate.
Facts
The petitioner, a contractor for Central Warehousing Corporation, challenged the imposition of a penalty for delayed work completion and the charging of GST at 18% instead of 12% on its final bill. The work involved replacing roofing in godowns, which was completed after an extended period.
Key Issues
The key issues were the legality of imposing a penalty for delayed work completion and the correct applicable GST rate (18% vs. 12%) on the work performed by the petitioner.
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 16TH DAY OF AUGUST 2022 / 25TH SRAVANA, 1944 WP(C) NO. 10047 OF 2022 PETITIONER/S: SUVIDHA ENTERPRISES DOOR NO 3/729, KODATH HOUSE, KURUPPUMPADY P.O.PERUMBAVOOR-683 545, REPRESENTED BY ITS MANAGING PARTNER, ANOOP K MADHAV, AGED 39 YEARS, S/O K.P MADHAVAN, KADATH HOUSE, KURUPPUMPADY P.O.PERUMBAVOOR-683 545. BY ADVS. S.SHANAVAS KHAN S.INDU RESPONDENT/S: 1 CENTRAL WAREHOUSING CORPORATION 4/1, SIRI INSTITUTIONAL AREA AUGUST KRANTI MARG, HAUZ KHAZ, NEW DELHI-110 016, REPRESENTED BY ITS CHAIRMAN 2 THE CHIEF ENGINEER, CENTRAL WARE HOUSING CORPORATION, CORPORATE OFFICE, 4/ SIRI INSTITUTIONAL AREA, AUGUST KRANTI MARG, HAUZ KHAS, NEW DELHI- 110 016 3 THE REGIONAL MANAGER, CENTRAL WARE HOUSING CORPORATION, 2253,D MAVELI ROAD, GANDHINAGAR, KADAVANTRA, KOCHI-682 020 4 THE EXECUTIVE ENGINEER, CENTRAL WARE HOUSING CORPORATION, 2253,D MAVELI ROAD, GANDHINAGAR, KADAVANTRA, KOCHI-682 020 5 THE WARE HOUSE MANAGER, CENTRAL WARE HOUSING CORPORATION, G-62H, NEHRU NAGAR, KURIACHIRA, THRISSUR-680 006 6 THE WARE HOUSE MANAGER, CENTRAL WARE HOUSING CORPORATION, KINFRA TECHNO INDUSTRIAL PARK, C
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