Contour Constructions PVT LTD vs. State Of Kerala

WP(C)/29002/2021HC KeralaGSTCNR KLHC01072387202115 December 2021Bench: HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN5 pages
AI SummaryAllowed

Held

The High Court directed respondents 3 to 7 to consider the petitioner's representation (Ext.P4) in light of the Government Order (Ext.P3) and disburse the amounts due within three months.

Facts

Contour Constructions Pvt. Ltd. completed a bridge construction work and remitted 12% GST. The 'Net GST Compensation' due as per a Government Order (Ext.P3) was not disbursed, leading the petitioner to file a representation (Ext.P4).

Key Issues

The key issue was the non-disbursement of 'Net GST Compensation' to the petitioner for a completed work and the respondents' failure to consider the petitioner's representation for its disbursement.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN WEDNESDAY, THE 15TH DAY OF DECEMBER 2021 / 24TH AGRAHAYANA, 1943 WP(C) NO. 29002 OF 2021 PETITIONER: CONTOUR CONSTRUCTIONS PVT. LTD., HAVING ITS ADMINISTRATIVE OFFICE AT 2ND FLOOR, BHAGHEERATHA SQUARE, BANERJI ROAD, COCHIN - 682 018, REPRESENTED BY ITS DIRECTOR. BY ADV SRI. BIJU MATHEW RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF COMMERCIAL TAXES, SECRETARIAT, THIRUVANANTHAPURAM - 695 001 2 THE CHIEF ENGINEER, PWD (BRIDGES), PUBLIC OFFICE, VELLAYAMBALAM, THIRUVANANTHAPURAM - 695 033. 3 THE SUPERINTENDING ENGINEER, PWD (ROADS AND BRIDGES), SOUTH CIRCLE, THIRUVANANTHAPURAM - 695 033. 4 THE SUPERINTENDING ENGINEER, PWD (BRIDGES CIRCLE), ALAPPUZHA - 688 012. 5 THE EXECUTIVE ENGINEER, PWD (ROADS AND BRIDGES DIVISION), PATHANAMTHITTA - 689 645. 6 THE EXECUTIVE ENGINEER, PWD (BRIDGES DIVISION), ALAPPUZHA - 688 012. WP(C) NO. 29002 OF 2021 2 7 THE EXECUTIVE ENGINEEER, PWD (ROADS DIVISION), PATHANAMTHITTA - 689 645. DR.THUSHARA JAMES – SR.GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.12.2021, THE COURT ON THE SAME DAY DEL

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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.