C.A.Shaji vs. State Of Kerala - Kerala High Court, 11 February 2022

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 …......….................................. W.P.(C) No.4649 of 2022 ….................................. Dated this the 11th day of February, 2022 JUDGMENT Petitioner is aggrieved by the alleged delay on the part of the respondents in sanctioning the amount of GST receivable by the petitioner.

Petitioner had satisfactorily completed the work awarded to him pursuant to Ext.P1. According to the petitioner, by virtue of circulars dated 14.12.2017 and 01.03.2019 and the order dated 22.12.2019, Government had decided that the entire GST or a portion of it, as the case may be, paid by the respective contractors be refunded back to the Contractors.

Petitioner contends that relying upon the aforesaid circulars and Government Orders, petitioner had not paid the GST, anticipating the disbursement of the same by the respondents, to enable the petitioner to pay the same to the respective GST Department. Petitioner further contends that, despite

WP(C) NO. 4649 OF 2022 3 waiting for several years, and in spite of the representations produced as Ext.P7 and Ext.P8, respondents have not disbursed the eligible GST amounts due to the petitioner. It is in such circumstances, that petitioner was compelled to approach this Court.

I have heard learned Counsel for the petitioner Sri.Babu Joseph Kuruvathazha as well as Smt.Nisha Bose, the learned Senior Government Pleader.

The learned Senior Government Pleader submitted that the eligibility of the petitioner to be entitled for the amounts to be disbursed is to be adjudicated and considered on a case to case basis, having regard to the bills approved as well as the Government Orders that govern the field. It was also submitted that there cannot be a blanket direction to disburse the amount, in the absence of any proper verification and consideration by the competent authorities.

Having regard to the submissions made as above, and on a perusal of the representations submitted by the petitioner as

WP(C) NO. 4649 OF 2022 4 well as the Government Orders, this Court is of the opinion that the 1 st respondent has to take a decision on Ext.P7 and Ext.P8, in a time bound manner, bearing in mind the claim put forth by the petitioner.

Accordingly, there will be a direction to the 1 st respondent to consider Ext.P7 and Ext.P8 representations, as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a copy of this judgment, after hearing the petitioner as well as the 2 nd respondent. If the petitioner is found eligible to be paid the amounts, after such consideration, the amounts due to the petitioner shall also be disbursed, without delay. The writ petition is disposed of accordingly. BECHU KURIAN THOMAS, JUDGE AMV/14/02//2022

WP(C) NO. 4649 OF 2022 5 APPENDIX OF WP(C) 4649/2022 PETITIONER EXHIBITS Exhibit P1OF THE AGREEMENT NO.4/CE/ (ALP)/RIDF XXIV 2019-20 DATED 31.05.2019 EXECUTED BETWEEN THE 3RD RESPONDENT AND PETITIONER. Exhibit P2OF THE AGREEMENT SCHEDULE HAVING

THE TOTAL

VALUE

OF RS. 3,73,70,538/- FORMING PART OF EXT.P1 AGREEMENT. Exhibit P3OF THE 5TH PART AND FINAL BILL OF THE WORK PREPARED BY THE 3RD RESPONDENT ON 2.9.2021, FOR THE VALUE OF RS.50,12,027/- Exhibit P4OF THE CIRCULAR NO.90/2017/FIN. DATED 14.12.2017 ISSUED BY THE GOVERNMENT OF KERALA. Exhibit P5OF THE CIRCULAR NO. 18/2019/FIN. DATED 1.3.2019 ISSUED BY THE GOVERNMENT OF KERALA. Exhibit P6OF G.O(P) NO.173/2019/FIN DATED 22.12.2019 ISSUED BY THE GOVERNMENT OF KERALA. Exhibit P7OF THE REPRESENTATION DATED 10.09.2021 SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENTS 1 TO 3. Exhibit P8OF THE REPRESENTATION DATED 27.12.2021 SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENTS 1 TO 3. RESPONDENTS EXHIBITS NIL