Joby Kurian vs. State Of Kerala - Kerala High Court, 12 January 2022

WP(C) NO. 30621 OF 2021 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNE AY, THE 12TH DAY OF JANUARY 2022 / 22ND POUSHA, 1943 WP(C) NO. 30621 OF 2021 PETITIONER/S: JOBY KURIAN, AGED 45 YEARS S/O. JOSEPH KURIAN, GOVERNMENT CONTRACTOR, KADAVANATTIL HOUSE, PADINJAREKKARA P.O., VALLAKOM, VAIKOM, KOTTAYAM DISTRICT. 686 146. BY ADV BABU JOSEPH KURUVATHAZHA RESPONDENT/S: 1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001. 2 EXECUTIVE ENGINEER, PUBLIC WORKS DEPARTMENT ROAD DIVISION, KOTTAYAM, 686 001. 3 ASSISTANT EXECUTIVE ENGINEER, PUBLIC WORKS DEPARTMENT, ROADS SUB DIVISION, KADUTHURUTHY, KADUTHURUTHY P.O., KOTTAYAM DISTRICT 686 604. 4 COMMERCIAL TAX OFFICER, (GST), VAIKOM, VAIKOM P.O., KOTTAYAM DISTRICT 686 141. OTHER PRESENT: SR.GP DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 30621 OF 2021 2 BECHU KURIAN THOMAS, J. ======================== W.P.(C)No.30621 of 2021 ------------------------------------------------ Dated this the 12th 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 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 representation produced as Exts.P9, 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

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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 also submitted that there canot 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 1st respondent has to take a decision on Ext.P9, in a time bound manner.

Accordingly, there will be a direction to the 1st respondent to consider Ext.P9, 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 4th respondent. If the petitioner is found elegible to be paid the amounts, after such consideration, the amounts due to the petitioner, shall also be disbursed to the petitioner without

WP(C) NO. 30621 OF 2021 4 further delay.

The writ petition is disposed of accordingly. BECHU KURIAN THOMAS

JUDGE jm/

WP(C) NO. 30621 OF 2021 5 APPENDIX OF WP(C) 30621/2021 PETITIONER EXHIBITS Exhibit P1OF THE DETAILS OF 8 WORKS SATISFACTORILY EXECUTED BY THE PETITIONER, ISSUED BY THE 2ND RESPONDENT. Exhibit P2OF THE DETAILS OF 6 WORKS SATISFACTORILY EXECUTED BY THE PETITIONER, ISSUED BY THE 2ND RESPONDENT. Exhibit P3OF THE DETAILS OF 6 WORKS SATISFACTORILY EXECUTED BY THE PETITIONER, ISSUED BY THE 2ND RESPONDENT. Exhibit P4OF PAYMENT CERTIFICATE FOR THE PERIOD 2018-9 ISSUED BY THE 3RD RESPONDENT. Exhibit P5OF THE DETAILS OF CONSOLIDATED STATEMENT, PERTAINING TO THE PAYMENT OF GST BY THE PETITIONER. Exhibit P6OF THE CIRCULAR NO. 90/2017/FIN. DATED 14.12.2017 ISSUED BY THE GOVERNMENT OF KERALA. Exhibit P7OF THE CIRCULAR NO. 18/2019/FIN. DATED 1.3.2019 ISSUED BY THE GOVERNMENT OF KERALA. Exhibit P8OF G.O. (P) NO. 173/2019/FIN. DATED 22.12.2019 ISSUED BY THE GOVERNMENT OF KERALA. Exhibit P9OF THE REPRESENTATION DATED 22.11.2021 SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENTS 1 TO 3.