M M Abdul Jaleel vs. The State Of Kerala
Held
The High Court directed the competent authority under the 2nd respondent to consider and pass appropriate orders on the petitioner's representation (Ext.P6) claiming the GST amounts. This consideration must occur within two months, after granting the petitioner an opportunity of hearing.
Facts
A contractor claimed that GST amounts were due from the Kerala State Rural Road Development Agency (employer) for works executed, asserting the employer's obligation to pay the Goods and Service Tax. He filed representations seeking these amounts, which remained unaddressed by the authorities.
Key Issues
Whether the employer was obligated to pay the Goods and Service Tax component on contract amounts to the contractor and if the contractor's representation seeking these amounts should be considered by the authorities.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 14TH DAY OF JANUARY 2022 / 24TH POUSHA, 1943 WP(C) NO. 1406 OF 2022 PETITIONER: M M ABDUL JALEEL AGED 50 YEARS S/O.MOHAMED KUNHI HAJI, BENDICHAL, THEKKIL POST, KASARAGOD DISTRICT – 671 541. BY ADVS. S.ANIL KUMAR (TRIVANDRUM) V.SATHEESH (S-3495) K.SUNDAR M.RAJAGOPAL RAHUL A. APARNA ANIL SABU C.J RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY THE ADDL.CHIEF SECRETARY TO GOVERNMENT, FINANCE (INDUSTRIES & PUBLIC WORKS) DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM – 695 001. 2 THE KERALA STATE RURAL ROAD DEVELOPMENT AGENCY, 5TH FLOOR, SWARAJ BHAVAN, NANTHANCODE, KOWDIAR, THIRUVANANTHAPURAM – 695 003 REPRESENTED BY ITS MEMBER SECRETARY. 3 THE DEPUTY DIRECTOR, DIRECTORATE GENERAL OF GST INTELLIGENCE, KOZHIKODE REGIONAL UNIT, MAHE HOUSE, PANICKER ROAD, NADAKKAVU, KOZHIKODE – 673
SMT.JSAMIN M.M., GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO.1406 OF 2022 2 BECHU KURIAN THOMAS, J ======================= W.P.(C) No.1406 of 2022 ------------------------------- Dated this the
The judgment continues below.
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