M & T Constructions v. State Of Kerala
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNE AY, 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 this the 25th day of May, 2022 JUDGMENT Seeking reimbursement of the goods and service tax allegedly due to the petitioner for the work carried by him, a representation has been preferred as Ext.P8. Petitioner relies upon other similar instances where this Court directed representations to be disposed of taking into reckoning the change of law brought about on account of the enactment of Goods and Services Tax Act, 2017. 2. I have heard Sri.Babu Joseph Kuruvathazha, the learned counsel for the petitioner as well as Dr.Thushara James, the learned Senior Government Pleader. I am of the view that this writ petition itself can be disposed of.
Accordingly, there will be a direction to the competent amongst respondents 1 to 3 to consider and pass appropriate orders on Ext.P8 representation, as expeditiously as possible, at any rate, within a period of
WP(C) NO. 15334 OF 2022 3 three months from the date of receipt of a copy of this judgment, after granting an opportunity of hearing to the petitioner. If ultimately, the petitioner is found eligible to be reimbursed with any amount, the same shall be disbursed without further delay. The writ petition is disposed of. BECHU KURIAN THOMAS JUDGE AJM
WP(C) NO. 15334 OF 2022 4 APPENDIX OF WP(C) 15334/2022 PETITIONER’S EXHIBITS : Exhibit P1OF THE UDYAM REGISTRATION CERTIFICATE, ISSUED TO THE PETITIONER. Exhibit P1(a)OF THE GST REGISTRATION DETAILS OF THE PETITIONER. Exhibit P2OF THE CIRCULAR NO.90/2017/FIN. DATED 14.12.2017 ISSUED BY THE GOVERNMENT OF KERALA. Exhibit P3OF THE CIRCULAR NO.18/2019/FIN. DATED 01.03.2019 ISSUED BY THE GOVERNMENT OF KERALA. Exhibit P4OF G.O.(P) NO.173/2019/FIN. DATED 22.12.2019 ISSUED BY THE GOVERNMENT OF KERALA. Exhibit P5OF THE DETAILS OF 28 WORKS, INCLUDING THE NAME OF WORK, AGREEMENT NUMBER, PAC, BILL AMOUNT, TAXABLE VALUE OF GST AND THE 12% GST REMITTED BY THE PETITIONER. Exhibit P6OF THE CERTIFICATE DATED 01.02.202 ISSUED BY THE CHARTERED ACCOUNTANT OF THE PETITIONER, PERTAINING TO THE REMITTANCE OF RS.2,41,15,714/- TOWARDS GST. Exhibit P7OF THE REPRESENTATION DATED 27.12.2021 SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENTS 1 TO 3. Exhibit P8OF THE REPRESENTATION DATED 11.04.2022 SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENTS 1 TO 3. Exhibit P8(a)OF THE JUDGMENT OF THIS HON'BLE COURT DATED 12.01.2022 IN WP(C) NO.30621/2021. WP(C) NO. 15334 OF 2022 5 Exhibit P9OF THE JUDGMENT OF THIS HON'BLE COURT DATED 11.02.2022 IN WP(C) NO.4649/2022. //// PA TO JUDGE
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.