Contour Constructions PVT. LTD vs. State Of Kerala
Held
The High Court directed respondents 3 to 7 to consider the petitioner's representation (Ext.P4) in light of Ext.P3 Government Order and disburse the amounts due to the petitioner within three months.
Facts
The petitioner, Contour Constructions Pvt. Ltd., completed a bridge construction work and remitted 12% GST on the bills. They sought disbursement of 'Net GST Compensation' as per a Government Order (Ext.P3), which the respondents had not yet paid.
Key Issues
The key legal issue was the non-disbursement of 'Net GST Compensation' to the petitioner for a completed construction work, despite the existence of a Government Order governing such compensation.
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. 29004 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 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 CHIEF ENGINEER PWD (BRIDGES), PUBLIC OFFICE, VELLAYAMBALAM, THIRUVANANTHAPURAM – 695 033. 5 THE SUPERINTENDING ENGINEER, PWD (ROADS AND BRIDGES) SOUTH CIRCLE, THIRUVANANTHAPURAM – 695 033. WP(C) NO. 29004 OF 2021 2 6 THE SUPERINTENDING ENGINEER, PWD (BRIDGES CI
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.