Gm Engineers And Contractors vs. State Of Kerala

WP(C)/29188/2021HC KeralaGSTCNR KLHC01072824202116 December 2021Bench: HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN5 pages
AI SummaryAllowed

Held

The High Court directed the 7th respondent to consider the petitioner's representation (Ext.P4) in light of the Government Order (Ext.P3) and disburse the amounts due to the petitioner within a period of three months.

Facts

The petitioner, a sub-contractor, completed a bridge construction work and remitted 12% GST on bills received. Despite completing the work, the 'Net GST Compensation' due as per a Government Order (Ext.P3) was not disbursed to the petitioner.

Key Issues

The key issue was the non-disbursement of 'Net GST Compensation' to the sub-contractor for a completed work, despite GST having been remitted, and the prayer for its disbursement as per a Government Order.

Sections Cited

None

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN THURSDAY, THE 16TH DAY OF DECEMBER 2021/25TH AGRAHAYANA, 1943 WP(C) NO. 29188 OF 2021 PETITIONER/S: GM ENGINEERS AND CONTRACTORS HAVING ITS REGISTERED OFFICE AT PLOT NO.26, VRINDAVAN COLONY, ERNAKULAM - 682 019, REPRESENTED BY ITS MANAGING PARTNER. BY ADV BIJU MATHEW RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF COMMERCIAL TAXES, SECRETARIAT, THIRUVANANTHAPURAM- 695 001. 2 THE KERALA STATE CONSTRUCTION CORPORATION LTD. HAVING ITS REGISTERED OFFICE AT DOOR NO.30/1521, A BAY UNDER THE BRIDGE, NORTHERN SIDE OF RAILWAY PONNURUNNY, VYTTILA, KOCHI - 682 019, REPRESENTED BY ITS MANAGING DIRECTOR. 3 THE GENERAL MANAGER KERALA STATE CONSTRUCTION CORPORATION LTD., DOOR NO.30/1521, A BAY UNDER THE BRIDGE, NORTHERN SIDE OF RAILWAY PONNURUNNY, VYTTILA, KOCHI - 682 019. 4 THE REGIONAL MANAGER KERALA STATE CONSTRUCTION CORPORATION LTD., KANNUR REGIONAL OFFICE, HOUSE NO.2, AKG HOUSING COLONY, NEAR PALAKKAD SWAMY MADAM, KAKKAD ROAD, KANNUR - 670 002. 5 THE CHIEF ENGINEER PWD (ROADS & BRIDGES), PUBLIC OFFICE, VELLAYAMBALAM, THIRUVANANTHAPURAM- 695 033. 6 THE SUPERI

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