Gibu P. Mathew vs. State Of Kerala

WP(C)/28982/2021HC KeralaGSTCNR KLHC01072104202115 December 2021Bench: HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN4 pages
AI SummaryAllowed

Held

The Court directed the 4th 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 completed a PWD work and remitted 12% GST on the bills. However, the 'Net GST Compensation' for the work was not disbursed. The petitioner filed a writ petition seeking disbursement of this compensation as per a Government Order (Ext.P3) and had submitted a representation (Ext.P4).

Key Issues

Whether the petitioner is entitled to the disbursement of 'Net GST Compensation' for a completed PWD work, and if the respondents are obligated to disburse it as per a specific Government Order.

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. 28982 OF 2021 PETITIONER/S: GIBU P. MATHEW, AGED 53 YEARS S/O. P.T.MATHAI, RESIDING AT PURAPPADATHIL, PLOT NO.26, VRINDAVAN COLONY, ERNAKULAM-682019. BY ADV ADITHYA RAJEEV RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF COMMERCIAL TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 THE CHIEF ENGINEER, PWD (BUILDINGS), PUBLIC OFFICE, VELLAYAMBALAM, THIRUVANANTHAPURAM-695033. 3 THE SUPERINTENDING ENGINEER, PWD (BUILDINGS), CENTRAL CIRCLE, TB ROAD, THRISSUR-680001. 4 THE EXECUTIVE ENGINEER, PWD (BUILDINGS), CENTRAL CIRCLE, THRISSUR, CHEMBUKAVU, THRISSUR-680020. R BY DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.12.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 28982 OF 2021 ..2.. JUDGMENT The petitioner has entered into Ext.P1 agreement with the 3rd respondent for the work 'Academic Complex of the Government Engineering College, Thrissur and completed the said work

The judgment continues below.

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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.