C.A. Shaji vs. State Of Kerala
Held
The High Court directed the 1st respondent (Secretary to Government, Department of Taxes) to consider the petitioner's representations regarding GST disbursement within three months. The decision must be made after hearing the petitioner and the 4th respondent, and if eligible, the amounts due shall be disbursed without delay.
Facts
A contractor sought disbursement of GST amounts from the Kerala Land Development Corporation, claiming entitlement based on government circulars and orders. Despite completing work and submitting representations, the amounts were not disbursed, leading to a writ petition alleging delay.
Key Issues
The key issue was the delay by government authorities in sanctioning and disbursing GST amounts claimed by the petitioner based on state government circulars and orders, and the eligibility of the petitioner for such disbursement.
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Heard together (2 matters)
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, 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, ERNAKU
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