Varghese Scaria vs. State Of Kerala

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WP(C)/2549/2022HC KeralaGSTCNR KLHC01005748202225 January 2022Bench: HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS4 pages

WP(C) NO. 2549 OF 2022 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUE AY, THE 25TH DAY OF JANUARY 2022 / 5TH MAGHA, 1943 WP(C) NO. 2549 OF 2022 PETITIONER/S: VARGHESE SCARIA AGED 30 YEARS S/O.LATE P.T.SCARIA, CONTRACTOR, PAZHUKKANIYIL HOUSE, PUTHUPPARIYARAM P.O., THODUPUZHA - VIA, IDUKKI DISTRICT. BY ADVS. BABU JOSEPH KURUVATHAZHA K.S.ARCHANA M.G.SREEJITH MOHAMMED SHAFI.K RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, DEPARTMENT OF PUBLIC WORKS, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 EXECUTIVE ENGINEER PUBLIC WORKS DEPARTMENT, ROADS DIVISION, PAINAVU, IDUKKI, PIN - 685 603. 3 COMMERCIAL TAX OFFICER (GST) KATTAPPANA, KATTAPPANA P.O., IDUKKI DISTRICT, PIN - 685

508.

SR.GP.DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 2549 OF 2022 2 BECHU KURIAN THOMAS, J. ======================== W.P.(C) No.2549 of 2022 ------------------------------------------------ Dated this the 25th day of January, 2022 JUDGMENT Petitioner alleges to have carried out various contract works on behalf of the 2nd respondent. It is also alleged that after the introduction of GST w.e.f 01.07.2017, the tax component ought to have been disbursed to the petitioner. Anticipating such disbursement, petitioner remitted the GST. However, subsequently respondents have not disbursed the amounts due to the petitioner. Aggrieved by the non-disburment of amounts, petitioner submitted Ext.P4 representation, followed by Ext.P5 reminder, which are pending consideration before the 2nd respondent. Alleging inaction of the respondents, this writ petition has been filed.

2.

Having heard learned Counsel for the petitioner, Sri.Babu Joseph Kuruvathazha as well Dr.Thushara James, learned Senior Government Pleader, I am of the view that Exts.P4 and P5 representations can be disposed of within a time bound manner.

3.

Accordingly, I direct the 2nd respondent to consider and pass appropriate orders on Exts.P4 and P5, as expeditiously as possible, at any rate, within a period of three months from the date

WP(C) NO. 2549 OF 2022 3 of receipt of a copy of this judgment, after affording an opportunity of hearing to the petitioner and if the petitioner is found eligible for disbursement of the amount, the same shall be disbursed to him without any further delay. The writ petition is disposed of accordingly. BECHU KURIAN THOMAS

JUDGE jm/

WP(C) NO. 2549 OF 2022 4 APPENDIX OF WP(C) 2549/2022 PETITIONER EXHIBITS Exhibit P1OF THE CIRCULAR NO.90/2017/FIN. DATED 14/12/2017 ISSUED BY THE 1ST RESPONDENT. Exhibit P2OF THE CIRCULAR NO.18/2019/FIN. DATED 1/3/2019 ISSUED BY THE 1ST RESPONDENT. Exhibit P3OF G.O.(P) NO.173/2019/FIN. DATED 22/12/2019 ISSUED BY THE 1ST RESPONDENT. Exhibit P4OF THE REPRESENTATION DATED 10/9/2020 SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENTS 1 AND 2. Exhibit P4AOF THE CERTIFICATE DATED 15/10/2021 ISSUED BY THE CHARTERED ACCOUNTANT OF THE PETITIONER. Exhibit P5OF THE REPRESENTATION DATED 15/10/2021 SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENTS 1 AND 2.

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.