K.M. Roy vs. The Superintending Engineer
Held
The Court directed the second respondent (Executive Engineer) to consider the petitioner's representations seeking "Net GST Compensation" and refund. The respondent must pass reasoned orders with specific reference to Ext.P3 Government Order within six weeks.
Facts
The petitioner, a registered contractor, remitted 12% GST on public works, including some tendered prior to July 1, 2017. He claims eligibility for "Net GST Compensation" and refund of GST paid on these works based on a Government Order (Ext.P3).
Key Issues
The key legal issue is the petitioner's eligibility for "Net GST Compensation" and refund of GST paid on public works tendered before July 1, 2017, but completed thereafter, as per a specific Government Order.
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 THURSDAY, THE 11TH DAY OF AUGUST 2022 / 20TH SRAVANA, 1944 WP(C) NO. 21155 OF 2022 PETITIONER: K.M. ROY, AGED 54 YEARS S/O OUSEPH MATHEW, KAITHACKAL HOUSE, KATTACHIRA P.O, KOTTAYAM-686572 BY ADV P.DEEPAK RESPONDENTS: 1 THE SUPERINTENDING ENGINEER, OFFICE OF THE SUPERINTENDING ENGINEER, MINOR IRRIGATION CIRCLE, JALA VIJNANA BHAVAN, MUTTADA ROAD, KOWDIAR P.O, THIRUVANANTHAPURAM-695005 2 THE EXECUTIVE ENGINEER, MINOR IRRIGATION DIVISION, KOTTAYAM-686 001 GOVT.PLEADER.SMT.K.AMMINIKUTTY THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P(C)No.21155/2022 2 V.G.ARUN J. ------------------------------------- W.P.(C) No.21155 of 2022 --------------------------------- Dated this the 11th day of August 2022 JUDGMENT
The petitioner is a registered partnership firm and a Category-A contractor. The Central Goods and Services Tax Act,2017 having come into force on 01/07/2017, the petitioner has been remitting GST at the rate of 12% on the public works executed and completed after that date. The petitioner claims that GS
The judgment continues below.
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