P. C. George vs. State Of Kerala - Kerala High Court, 13 January 2022

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THUR AY, THE 13TH DAY OF JANUARY 2022 / 23RD POUSHA, 1943 WP(C) NO. 30617 OF 2021 PETITIONER: P. C. GEORGE, AGED 63 YEARS S/O. CHANDY, CONTRACTOR, PUNNAPUZHA HOUSE, KILLIMANGALAM P. O., THRISSUR DISTRICT, PIN - 680591. BY ADVS. BABU JOSEPH KURUVATHAZHA K.S.ARCHANA MOHAMMED SHAFI.K RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 CHIEF ENGINEER, KERALA STATE RURAL ROADS DEVELOPMENT AGENCY, 5TH FLOOR, SWARAJ BHAVAN, NANDANCODE, KOWDIAR P. O., THIRUVANANTHAPURAM - 695 003. 3 EXECUTIVE ENGINEER PROGRAMME IMPLEMENTATION UNIT (PIU), PALAKKAD - 678 001. 4 COMMERCIAL TAX OFFICER (GST) POOTHOLE, THRISSUR - 680 004. DR.THUSHARA JAMES, SR.GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO.30617 OF 2021 2 BECHU KURIAN THOMAS, J ======================= W.P.(C) No. 30617 of 2021 ------------------------------- Dated this the 13 th day of January, 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

WP(C) NO.30617 OF 2021 3 same by the respondents, to enable the petitioner to pay the same to the respective GST Department. Petitioner further contends that, despite waiting for several years, and in spite of the representations produced as 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 Dr.Thushara James, 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

WP(C) NO.30617 OF 2021 4 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 above, and on a perusal of the representation submitted by the petitioner as well as the Government Orders, this Court is of the opinion that the 1 st respondent has to take a decision on Ext.P8, in a time bound manner, having regard to the claim put forth by the petitioner.

Accordingly, there will be a direction to the 1 st respondent to consider Ext.P8, 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 petitioner as well as the 4 th respondent. If the petitioner is found eligible to be paid the amounts, after such consideration, the

WP(C) NO.30617 OF 2021 5 amounts due to the petitioner, shall also be disbursed to the petitioner without further delay. The writ petition is disposed of. BECHU KURIAN THOMAS, JUDGE AMV/14/01/2022

WP(C) NO.30617 OF 2021 6 APPENDIX OF WP(C) 30617/2021 PETITIONER EXHIBITS Exhibit P1OF THE AGREEMENT NO.12/CE- KSRRDA/2017-18

DATED

25.04.

2017 EXECUTED BETWEEN THE 2ND RESPONDENT AND PETITIONER. Exhibit P2OF

THE AGREEMENT NO.13/CE/KSRRDA/2017-18

DATED 25.04.2017 EXECUTED BETWEEN THE 2ND RESPONDENT AND PETITIONER. Exhibit P3OF

THE CIRCULAR NO.90/2017/FIN.

DATED

14.12.

2017 ISSUED BY THE GOVERNMENT OF KERALA. Exhibit P4OF

THE CIRCULAR NO.18/2019/FIN.

DATED

01.03.

2019 ISSUED BY THE GOVERNMENT OF KERALA. Exhibit P5OF G.O.(P) NO.173/2019/FIN. DATED 22.12.2019 ISSUED BY THE GOVERNMENT OF KERALA. Exhibit P6OF THE LETTER DATED 21.12.2021 ISSUED BY M/S. BYJU & ANOOP, CHARTERED ACCOUNTANTS OF THE PETITIONER,

PERTAINING

TO THE REMITTANCE OF G.S.T. Exhibit P7OF THE ENCLOSURE, ATTACHED TO EXT.P7 DETAILING THE GST REMITTED BY THE PETITIONER. Exhibit P8OF THE REPRESENTATION DATED 19.11.2021 SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENTS 1 TO 3. RESPONDENTS EXHIBITS NIL