C A Shaji vs. State Of Kerala
Held
The Court directed the 1st respondent to consider the petitioner's representation regarding the GST refund claim within three months, after hearing the petitioner and the 4th respondent. If the petitioner is found eligible, the amounts due are to be disbursed without further delay.
Facts
A contractor sought the refund of GST amounts, claiming eligibility based on government circulars and orders for work he had satisfactorily completed. He alleged undue delay by the respondents in sanctioning and disbursing these amounts, despite his repeated representations.
Key Issues
Whether the government authorities were unduly delaying the sanction and disbursement of GST amounts to a contractor, despite government circulars and orders providing for such refunds, and whether a direction for timely consideration was warranted.
AI-generated summary — verify with the full judgment below
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
WP(C) NO. 29218 OF 2021 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 17TH DAY OF DECEMBER 2021 / 26TH AGRAHAYANA, 1943 WP(C) NO. 29218 OF 2021 PETITIONER/S: C A SHAJI AGED 56 YEARS S/O. K.C.ABRAHAM, CONTRACTOR, CHERUVULLIL HOUSE, THOPPIL KATTETH ROAD, THIRUVANKULAM P.O., ERNAKLAM DISTRICT, PIN- 682 305. BY ADVS. BABU JOSEPH KURUVATHAZHA M.G.SREEJITH RESPONDENT/S: 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 KLDC LIMITED, 28/747, SABARI GARDENS, CHANDANAKAVU, ALAPPUZHA-688 011. 5 COMMERCIAL TAX OFFICER ON WORKS CONTRACT (GST), NEAR I.S.PRESS ROAD, ERNAKULAM, KOCHI-682 018. BY ADV G.BAIJURAJ SRGP DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.12.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
The judgment continues below.
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