Rejumon Varghese vs. State Of Kerala
Held
The High Court directed the 1st respondent (State of Kerala) to consider and dispose of the petitioner's representation for reimbursement within three months, after granting an opportunity of hearing to the petitioner and representatives of respondents 2-4. If found eligible, the amounts are to be disbursed without undue delay.
Facts
An 'A' class contractor sought reimbursement for additional GST paid on works awarded before GST but completed after its implementation, citing government circulars. Despite repeated requests, the reimbursement was not made by the employer.
Key Issues
Whether a contractor is entitled to reimbursement of additional GST paid for works awarded prior to GST but completed post-GST, based on government circulars, and if the authorities can be directed to consider such a claim.
AI-generated summary — verify with the full judgment below
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 20TH DAY OF MAY 2022 / 30TH VAISAKHA, 1944 WP(C) NO. 2719 OF 2022 PETITIONER : REJUMON VARGHESE, AGED 36 YEARS, S/O. K.P.VARGHESE, CONTRACTOR, KOORAN KALLOOKKARAN HOUSE, ANGAMALY SOUTH P.O., ERNAKULAM DISTRICT, PIN – 683 573. BY ADVS. BABU JOSEPH KURUVATHAZHA K.S.ARCHANA MOHAMMED SHAFI.K M.G.SREEJITH RESPONDENTS : 1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM – 695 001. 2 THE KERALA LAND DEVELOPMENT CORPORATION LIMITED, MUSEUM, BAINS COMPOUND, TC 11/570, KOWDIAR P.O., THIRUVANANTHAPURAM – 695 003, REPRESENTED BY ITS MANAGING DIRECTOR. 3 CONSTRUCTION ENGINEER, THE KERALA LAND DEVELOPMENT CORPORATION LIMITED, NEAR RAMANILAYAM, 28/725, CHEMBUKAVU, THRISSUR – 680 020. 4 COMMERCIAL TAX OFFICER ON WORKS CONTRACT (GST), NEAR I.S.PRESS ROAD, ERNAKULAM, KOCHI-682018. WP(C) NO. 2719 OF 2022 2 BY
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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.