Aleyamma Scaria vs. State Of Kerala - Kerala High Court, 10 January 2022

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 10TH DAY OF JANUARY 2022 / 20TH POUSHA, 1943 WP(C) NO. 25651 OF 2021 PETITIONER : ALEYAMMA SCARIA, AGED 60 YEARS, W/O LATE SCARIA, CONTRACTOR, ELIKULATHU PUTHANPURAYIL HOUSE, PUTHUPARIYARAM P.O, THODUPUZHA VIA, IDUKKI DISTRICT. BY ADVS. BABU JOSEPH KURUVATHAZHA K.S.ARCHANA RESPONDENTS : 1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, DEPARTMENT OF LOCAL SELF GOVERNMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 IDUKKI DISTRICT PANCHAYAT, CIVIL STATION, KUYILIMALA P.O, PAINAVU, IDUKKI, PIN-685603, REPRESENTED BY ITS SECRETARY. 3 EXECUTIVE ENGINEER, LSGD DIVISION, IDUKKI DISTRICT PANCHAYAT, CIVIL STATION, KUYILIMALA P.O, PAINAVU, IDUKKI, PIN-685603. 4 COMMERCIAL TAX OFFICER (GST), KATTAPPANA, KATTAPPANA P.O, IDUKKI DISTRICT, PIN-685508. BY SENIOR GOVT.PLEADER DR.THUSHARA JAMES BY ADV JOICE GEORGE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 25651 OF 2021 2 BECHU KURIAN THOMAS, J. =-=-=-=-=-=-=-=-=-=-=-=-=-= W.P.(C) No.25651 of 2021 =-=-=-=-=-=-=-=-=-=-=-=-=-= Dated this the 10th day of January, 2022

JUDGMENT Petitioner is a registered 'A' class contractor who had carried out several works awarded by respondents 2 and 3. She alleges that with the introduction of GST, the tax component pertaining to the works awarded to the petitioner was remitted by her on the assurance that the same would be reimbursed by respondents 2 and 3. Since there was failure to reimburse the amounts due to the petitioner as mentioned above, she filed Ext.P7 representation claiming the amounts due to her along with a certificate issued by a chartered accountant, copy of which is produced as Ext.P6. Petitioner is aggrieved since her claim for reimbursement of GST paid by her has not been granted and her representation also remains without being disposed.

Having regard to the pleadings in the writ petition as well as the submissions made by the learned counsel for the petitioner and on appreciating the contentions raised by the learned

WP(C) NO. 25651 OF 2021 3 counsel for the respondents, I am of the view that this writ petition can be disposed of directing the competent amongst the respondents, to take a decision on Ext.P7, in a time bound manner.

Accordingly there will be a direction to the competent amongst the 2nd respondent or the 3rd respondent to consider and pass appropriate orders on Ext.P7 representation, as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a copy of this judgment. If after such a decision is taken, the petitioner is found eligible to be reimbursed/ compensated with the amounts claimed, the same shall be disbursed without further delay. The writ petition is disposed of as above. BECHU KURIAN THOMAS, JUDGE RKM

WP(C) NO. 25651 OF 2021 4 APPENDIX OF WP(C) 25651/2021 PETITIONER'S EXHIBITS : Exhibit P1OF THE DETAILS OF 8 WORKS AWARDED TO THE PETITIONER, INCLUDING THE NAME OF WORK, AGREEMENT NUMBER AND DATE AND BILL AMOUNT. Exhibit P2OF THE CIRCULAR NO.90/2017/FIN DATED 14.12.2017 ISSUED BY THE 1ST RESPONDENT. Exhibit P3OF THE CIRCULAR NO.18/2019/FIN DATED 01.03.2019 ISSUED BY THE 1ST RESPONDENT. Exhibit P4OF GO(P) NO.173/2019/FIN DATED 22.12.2019 ISSUED BY THE 1ST RESPONDENT. Exhibit P5OF THE REPRESENTATION DATED 10.09.2020 SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENTS 1 TO 3. Exhibit P6OF THE CERTIFICATE DATED 15.10.2021 ISSUED BY THE CHARTERED ACCOUNTANT OF THE PETITIONER. Exhibit P7OF THE REPRESENTATION DATED 15.10.2021 SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENTS 1 TO 3.