Span Constructions v. State Of Kerala - Kerala High Court, 15 March 2022

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUE AY, THE 15TH DAY OF MARCH 2022 / 24TH PHALGUNA, 1943 WP(C) NO. 29817 OF 2021 PETITIONER: M/S.SPAN CONSTRUCTIONS HAVING ITS REGISTERED OFFICE AT MARY VILLA, RAMAMANGALAM, KIZHUMURY P.O., MUVATTUPUZHA, ERNAKULAM - 686 663, REPRESENTED BY ITS MANAGING PARTNER. BY ADV BIJU MATHEW RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF COMMERCIAL TAXES, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 THE CHIEF ENGINEER PWD (BUILDINGS), PUBLIC OFFICE, VELLAYAMBALAM, THIRUVANANTHAPURAM - 695 033. 3 THE SUPERINTENDING ENGINEER PWD (BUILDINGS), CENTRAL CIRCLE, TB ROAD, THRISSUR - 680 001. 4 THE EXECUTIVE ENGINEER PWD (BUILDINGS), CENTRAL CIRCLE, THRISSUR, CHEMBUKAVU, THRISSUR - 680 020. BY ADV.THUSHARA JAMES – G.P. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.03.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 29817 OF 2021 2 BECHU KURIAN THOMAS, J. =========================== W.P.(C) No.29817 of 2021 ============================ Dated this the 15th day of March, 2022 JUDGMENT Petitioner had carried out a contract work for the 3rd respondent and completed the same on 26.03.2018. It is alleged that with effect from 01.07.2017, GST has been remitted from the amounts received. The tax burden that was cleared by the petitioner is, according to it, liable to be compensated.

Claiming reimbursement/compensation for the tax liability that fell upon the petitioner after introduction of GST, petitioner has preferred Ext.P4 representation. Petitioner confines its relief for a direction to dispose of Ext.P4 in a time bound manner.

Having regard to the circumstances, there will be direction to the 4th respondent to consider Ext.P4 representation, as expeditiously as possible, at any rate, within a period of

WP(C) NO. 29817 OF 2021 3 three months, from the date of receipt of a copy of this judgment, after granting an opportunity of hearing to the petitioner. If the petitioner is found eligible for payment as requested, the amount shall be disbursed without further delay. The writ petition is disposed of. BECHU KURIAN THOMAS JUDGE ssa/

WP(C) NO. 29817 OF 2021 4 APPENDIX OF WP(C) 29817/2021 PETITIONER’S EXHIBITS Exhibit P1OF THE MAIN AGREEMENT NO.25/2015- 16/SE/BCC/TSR DATED 11/09/2015. Exhibit P2OF THE TABULAR SHEET SHOWING DETAILS OF PAYMENTS RECEIVED ON THE WORKS UNDERTAKEN BY THE PETITIONER. Exhibit P3OF THE GOVERNMENT ORDER DATED 27/01/2018. Exhibit P4OF THE LATEST REPRESENTATION DATED 04/12/2021 ISSUED BY THE PETITIONER TO THE RESPONDENTS 2 TO 4. Exhibit P5OF THE DIRECTION DATED 27/12/2018 ISSUED BY THE 2ND RESPONDENT TO THE RESPONDENTS 3 & 4.