C.A.Shaji vs. State Of Kerala
Held
The High Court directed the State of Kerala (1st respondent) to consider the petitioner's representations regarding the pending GST amounts within three months, after hearing the petitioner and the 2nd respondent. If the petitioner is found eligible, the amounts due must be disbursed without delay.
Facts
A contractor completed work for the Kerala Land Development Corporation and claimed GST amounts receivable from the State, citing government circulars and orders providing for refund/disbursement of GST to contractors. He alleged significant delay by the respondents in sanctioning and disbursing these amounts despite repeated representations.
Key Issues
The key legal issue was the alleged delay by government authorities in processing and disbursing GST amounts claimed by a contractor, based on specific government circulars and orders providing for such refunds/disbursements.
Sections Cited
None mentioned
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 11TH DAY OF FEBRUARY 2022 / 22ND MAGHA, 1943 WP(C) NO. 4649 OF 2022 PETITIONER: C.A.SHAJI, AGED 56 YEARS S/O.K.C. ABRAHAM, CONTRACTOR, CHERUVULLIL HOUSE, THOPPIL KATTETH ROAD, THIRUVANKULAM P.O, ERNAKULAM DISTRICT, PIN - 682305. BY ADVS. BABU JOSEPH KURUVATHAZHA MOHAMMED SHAFI.K M.G.SREEJITH K.S.ARCHANA RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695001. 2 THE KERALA LAND DEVELOPMENT CORPORATION LIMITED. MUSEUM, BAINS COMPOUND, TC. 11/570. KOWDIAR P.O, THIRUVANANTHAPURAM - 695003, REPRESENTED BY ITS MANAGING DIRECTOR. 3 CONSTRUCTION ENGINEER KERALA LAND DEVELOPMENT CORPORATION LIMITED, 28/747, SABARI GARDENS, CHANDANAKAVU, ALAPPUZHA - 688011. 4 COMMERCIAL TAX OFFICER ON WORKS CONTRACT (GST), NEAR I.S. PRESS ROAD, ERNAKULAM, KOCHI - 682018. BY ADV G.BAIJURAJ THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.02.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 4649 OF 2022 2
BECHU KURIAN THOMAS, J …......….............................
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.