Thazhava Grama Panchayath vs. The Ombudsman For Local Self Government

WP(C)/25802/2022HC KeralaGSTCNR KLHC01054499202212 August 2022Bench: HONOURABLE MR.JUSTICE N.NAGARESH7 pages
AI SummaryDismissed

Held

The High Court upheld the Ombudsman's order, stating that the duty to levy and remit GST lies with the vendor/service provider, and withholding payment from the beneficiary on this ground was unjustifiable. The Court found no reason to set aside the Ombudsman's decision or question its jurisdiction.

Facts

A Grama Panchayat withheld material cost payment of ₹39,250 to an MGNREGS beneficiary for a well construction, demanding GST-registered vendor bills. The Ombudsman for Local Self Government Institutions directed the Panchayat to release the payment, which the Panchayat challenged before the High Court.

Key Issues

Can a Grama Panchayat withhold MGNREGS material payments due to a beneficiary's failure to provide GST-registered vendor bills? Does the Ombudsman for Local Self Government Institutions have jurisdiction over such complaints despite other available mechanisms?

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH FRIDAY, THE 12TH DAY OF AUGUST 2022 / 21ST SRAVANA, 1944 WP(C) NO. 25802 OF 2022 PETITIONER: THAZHAVA GRAMA PANCHAYATH SRPM P.O., THAZHAVA, KARUNGAPPALLY, KOLLAM - 690 539 REPRESENTED BY ITS SECRETARY. BY ADV SHRI.SIJU KAMALASANAN, SC, THAZHAVA GRAMA PANCHAYATH RESPONDENTS: 1 THE OMBUDSMAN FOR LOCAL SELF GOVERNMENT SAFALYAM COMPLEX, TRIDA BUILDING, UNIVERSITY P.O., PALAYAM, THIRUVANANTHAPURAM - 695 034 REPRESENTED BY ITS SECRETARY. 2 SMT.SUNANDA SOPANAM, PAVUMBA NORTH, PAVUMBA P.O., KARUNGAPPALLY, KOLLAM - 690 574. 3 SARATH KUMAR FORMER PANCHAYAT MEMBER, SARIKA BHAVANAM, PAVUMBA NORTH, PAVUMBA P.O., KOLLAM - 690 574. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) No.25802/2022 : 2 : N. NAGARESH, J. ````````````````````````````````````````````````````````````` W.P.(C) No.25802 of 2022 ````````````````````````````````````````````````````````````` Dated this the 12th day of August, 2022 J U D G M E N T ~ ~ ~ ~ ~ ~ ~ ~ ~ Aggrieved by Ext.P6 Order passed by the Ombudsman for Local Self Government Institutions,

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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.