M.Hassan vs. Kerala Water Authority
Held
The Court noted the submission by the Standing Counsel for the Kerala Water Authority that the entire GST amounts due to the petitioner had already been paid in two installments, with the last payment made on 16.11.2021. The petitioner's counsel endorsed this submission.
Facts
A contractor (petitioner) filed a writ petition seeking the payment of Goods and Services Tax (GST) amounts due from the Kerala Water Authority (respondents 1-3) for contract work. The petitioner alleged non-payment of these amounts despite representations.
Key Issues
The key legal issue was the non-payment of GST amounts by the Kerala Water Authority to the petitioner for services rendered under a contract, leading the petitioner to seek judicial intervention for recovery.
AI-generated summary — verify with the full judgment below
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 3RD DAY OF DECEMBER 2021 / 12TH AGRAHAYANA, 1943 WP(C) NO. 24159 OF 2021 PETITIONER : M.HASSAN, AGED 64 YEARS, S/O.LATE MUSTHAFA, CONTRACTOR, CHIRAPPULLY HOUSE, KANJIRAKKAD, RAYONPURAM P.O., PERUMBAVOOR VIA., ERNAKULAM DISTRICT. BY ADVS. BABU JOSEPH KURUVATHAZHA M.G.SREEJITH RESPONDENTS : 1 KERALA WATER AUTHORITY, JALA BHAVAN, VELLAYAMBALAM P.O., THIRUVANANTHAPURAM - 695 010, REPRESENTED BY ITS MANAGING DIRECTOR. 2 SUPERINTENDING ENGINEER, KERALA WATER AUTHORITY, PH CIRCLE, ALAPPUZHA, PIN - 688 001. 3 EXECUTIVE ENGINEER, KERALA WATER AUTHORITY, PH DIVISION, ALAPPUZHGA, PIN - 688 001. 4 COMMERCIAL TAX OFFICER (GST), PERUMANOOR P.O., ERNAKULAM, KOCHI - 682 015. BY ADVS. BIJILY JOSEPH SRI.BENJAMIN PAUL BY SENIOR GOVT.PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.12.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 24159 OF 202
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.