C.A. Shaji vs. State Of Kerala - Kerala High Court, 04 January 2022

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUE AY, THE 4TH DAY OF JANUARY 2022 / 14TH POUSHA, 1943 W.P.(C) NO.30796 OF 2021 PETITIONER: C.A. SHAJI, AGED 56 YEARS, S/O. K.C ABRAHAM, CONTRACTOR, CHRUVULLIL HOUSE, THOPPIL KATTETH ROAD, THIRUVANKULAM P.O, ERNAKULAM DISTRICT, PIN-682 305. BY ADVS. BABU JOSEPH KURUVATHAZHA M.G.SREEJITH RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2 SECRETARY TO GOVERNMENT, DEPARTMENT OF AGRICULTURE, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. 3 THE KERALA LAND DEVELOPMENT CORPORATION LIMITED, MUSEUM, BAINS COMPOUND, TC 11/570,KOWDIAR P.O, THIRUVANANTHAPURAM-695 003 REPRESENTED BY ITS MANAGING DIRECTOR. 4 CONSTRUCTION ENGINEER, THE KERALA LAND DEVELOPMENT CORPORATION LIMITED, NEAR RAMANILAYAM, 28/725, CHEMBUKAVU, THRISSUR-680 020. 5 COMMERCIAL TAX OFFICER ON WORKS CONTRACT (GST), NEAR IS PRESS ROAD, ERNAKULAM, KOCHI-682 018. W.P.(C) NO.30796 OF 2021 -2- * ADDL.R6

CHIEF SECRETARY, GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. * (IS IMPLEADED AS PER ORDER DATED 23.12.2021 IN I.A.NO. 1/2021 IN WPC-21 (FNO 9049526/21) BY ADV G.BAIJURAJ SRI.JUSTIN JACOB, SENIOR GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) NO.30796 OF 2021 -3- 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.P2. 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 representations produced as Ext.P8 and its reminder Ext.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 Sri.Justin Jacob, the 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 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 as 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.P8 and its reminder produced as Ext.P9, in a time bound manner, bearing in mind the claim put forth by the petitioner.

Accordingly, there will be a direction to the 1st respondent to consider Ext.P8 and its reminder 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

W.P.(C) NO.30796 OF 2021 -5- hearing the petitioner as well as the 4th respondent. If the petitioner is found eligible to be paid the amounts, after such consideration, the amounts due to the petitioner shall also be disbursed, without delay. The writ petition is disposed of accordingly. BECHU KURIAN THOMAS JUDGE bpr

W.P.(C) NO.30796 OF 2021 -6- APPENDIX PETITIONER'S EXHIBITS EXHIBIT P1OF THE SELECTION NOTICE DATED 24-10-2013 ISSUED BY THE 4TH RESPONDENT EXHIBIT P2OF THE AGREEMENT NO. 36/CE/2013-14 DATED 15-11-2013 EXECUTED BETWEEN PETITIONER AND 4TH RESPONDENT EXHIBIT P3OF THE AGREEMENT SCHEDULE OF THE WORK INVOLVED IN EXT P2 AGREEMENT EXHIBIT P4OF THE PROCEEDING NO. C2-23/2017 DATED 17-08-2019 ISSUED BY THE 4TH RESPONDENT EXHIBIT P5OF THE CIRCULAR NO. 90/2017/FIN DATED 14-12-2017 ISSUED BY THE GOVERNMENT OF KERALA EXHIBIT P6OF THE CIRCULAR NO. 18/2019/FIN DATED 1-3-2019 ISSUED BY THE GOVERNMENT OF KERALA EXHIBIT P7OF G.O(P) NO. 173/2019/FIN DATED 22-12-2019 ISSUED BY THE GOVERNMENT OF KERALA EXHIBIT P8OF THE REPRESENTATION DATED 5-4-2020 SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENTS 1 TO 4 EXHIBIT P9OF THE REPRESENTATION DATED 14-08-2021 SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENTS 1 TO 4