Varghese Scaria vs. State Of Kerala
Held
The High Court directed the first and second respondents to consider the petitioner's pending representations for GST reimbursement within three months. It clarified that if found eligible, the GST amount should be repaid without delay.
Facts
A contractor completed a public works contract awarded before GST implementation but finished after, compelling him to pay GST. He sought reimbursement based on government circulars stating that payments to contractors should include GST, but his representations remained unaddressed.
Key Issues
Whether the petitioner is entitled to reimbursement of GST paid for a contract completed post-GST implementation, and whether the respondents should be directed to consider his pending representations for such reimbursement.
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 FRIDAY, THE 10TH DAY OF DECEMBER 2021 / 19TH AGRAHAYANA, 1943 WP(C) NO. 24879 OF 2021 PETITIONER: VARGHESE SCARIA AGED 30 YEARS S/O. LATE P.T.SCARIA, CONTRACTOR, PAZHUKKANIYIL HOUSE, PUTHUPPARIYARAM P.O., THODUPUZHA VIA, IDUKKI DISTRICT. BY ADVS. BABU JOSEPH KURUVATHAZHA K.S.ARCHANA RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, DEPARTMENT OF PUBLIC WORKS, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 SUPERINTENDING ENGINEER, PUBLIC WORKS DEPARTMENT, ROADS & BRIDGES, CENTRAL CIRCLE, ALUVA, ERNAKULAM DISTRICT, PIN-683 101. 3 EXECUTIVE ENGINEER, PUBLIC WORKS DEPARTMENT, ROADS DIVISION, THRISSUR-680 020. 4 COMMERCIAL TAX OFFICER (GST), KATTAPPANA, KATTAPPANA P.O., IDUKKI DISTRICT, PIN-685508. DR.THUSHARA JAMES, SR. GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.12.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 24879 OF 2021 2 BECHU KURIAN THOMAS, J ======================= W.P.(C) No. 24879 of 2021 ------------------------------- Dated this the 10th day of December, 2021 JUDGMENT Petitioner seeks for a d
The judgment continues below.
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