V.V.Johnson vs. State Of Kerala
Held
The High Court directed the 1st respondent (Secretary to Government, Department of Taxes) to consider and pass appropriate orders on the petitioner's representations (Ext.P13 and Ext.P14) seeking GST reimbursement within a period of three months.
Facts
A contractor petitioner completed works for the 3rd respondent and paid a substantial amount towards GST, which was to be reimbursed as per the agreement. Despite submitting multiple representations (Ext.P13, Ext.P14) seeking reimbursement, the respondents failed to take a decision, causing hardship.
Key Issues
Whether the respondents were obligated to reimburse GST paid by the petitioner for contract works and whether the delay in responding to the petitioner's representations for reimbursement warranted a judicial direction.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 13TH DAY OF DECEMBER 2021 / 22ND AGRAHAYANA, 1943 WP(C) NO. 28592 OF 2021 PETITIONER: V.V.JOHNSON S/O. VARKEY, AGED 59 YEARS, CONTRACTOR, VADUKKOOTT HOUSE,MEPPADAM, CHELAKKARA.P.O., THRISSUR DISTRICT, PIN- 680 586 BY ADV BABU JOSEPH KURUVATHAZHA RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES, GOVERNMENT SECRETARIAT, THHIRUVANANTHAPURAM 695 001. 2 SECRETARY TO GOVERNMENT, DEPARTMENT OF LOCAL SELF GOVERNMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001. 3 CHIEF ENGINEER, KERALA STATE RURAL ROADS DEVELOPMENT AGENCY, 5TH FLOOR, SWARAJ BHAVAN, NANDANCODE, KOWDIAR P.O, THIRUVANANTHAPURAM-695 003. 4 COMMERCIAL TAX OFFICER (GST), GURUVAYUR, THRISSUR DISTRICT, PIN 680 101. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.12.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 28592 OF 2021 2 BECHU KURIAN THOMAS, J ................................................ W.P.(C) NO.28592 OF 2021 …........................................
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.