M & T Constructions vs. State Of Kerala
Held
The High Court directed the competent authorities among respondents 1 to 3 to consider and pass appropriate orders on the petitioner's representation (Ext.P8) within three months, after providing an opportunity of hearing. If the petitioner is found eligible for reimbursement, the amount shall be disbursed without delay.
Facts
The petitioner, a construction firm, sought reimbursement of Goods and Service Tax (GST) for work carried out, having submitted a representation (Ext.P8) to the government authorities. The petitioner relied on previous instances where similar representations were directed to be disposed of due to the change in law with the enactment of the GST Act, 2017.
Key Issues
The primary issue was whether the petitioner was entitled to reimbursement of GST paid for works carried out, necessitating a direction to the authorities to consider their representation in light of the Goods and Services Tax Act, 2017.
Sections Cited
None specified
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 25TH DAY OF MAY 2022 / 4TH JYAISHTA, 1944 WP(C) NO. 15334 OF 2022 PETITIONER: M & T CONSTRUCTIONS VALIYAKAVALA, VAIKOM P. O., KOTTAYAM DISTRICT, PIN - 686 141, REPRESENTED BY ITS MANAGING PARTNER, MANOJ KRISHNA, S/O. PADMANABHA PILLAI, AGED 56 YEARS. BY ADV BABU JOSEPH KURUVATHAZHA(K/379/1992) RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 SUPERINTENDING ENGINEER PUBLIC WORKS DEPARTMENT, ROADS AND BRIDGES, SOUTH CIRCLE, PUBLIC OFFICES, MUSEUM, THIRUVANANTHAPURAM - 695 033. 3 EXECUTIVE ENGINEER PUBLIC WORKS DEPARTMENT, ROADS DIVISION, KOTTAYAM - 686001. 4 COMMERCIAL TAX OFFICER (GST) VAIKOM, VAIKOM P. O., KOTTAYAM DISTRICT, PIN - 686 141. OTHER PRESENT: SR.GP THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.05.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 15334 OF 2022 2 BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No. 15334 of 2022 ---------------------------------------- Dated
The judgment continues below.
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