M/S. V.C. Constructions vs. The Commissioner Of State GST
Held
The High Court, without commenting on the merits, directed the respondents to take a decision on the petitioner's representations regarding GST payment. The decision must be made after affording an opportunity of hearing to the petitioner, within one month from the date of receiving the judgment copy.
Facts
A contractor, registered under GST, completed works for the Government of Kerala and raised bills. The approved invoices did not calculate GST, only accounting for TDS under Section 51. The petitioner submitted representations for payment of the applicable GST, citing a government circular, but no decision was taken by the authorities.
Key Issues
Whether the government authorities were obligated to process and pay GST on the contractor's bills, and whether they should decide on the contractor's representations for such payment.
Sections Cited
Section 51
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 09TH DAY OF DECEMBER 2020 / 18TH AGRAHAYANA, 1942 WP(C).No.26004 OF 2020(A) PETITIONER/S: M/S. V.C. CONSTRUCTIONS, VANACHIRACKAL HOUSE, XIII/294, KANGARAPADY, THRIKKAKARA, KOCHI-682 021, REPRESENTED BY ITS MANAGING PARTNER, YEJO JOHN BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE COMMISSIONER OF STATE GST, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWERS, KARAMANA, KILLIPPALAM, THIRUVANANTHAPURAM,-695 002, 2 STATE OF KERALA, REPRESENTED BY ITS PRINCIPAL SECRETARY, PUBLIC WORKS DEPARTMENT (H), DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001 3 THE SUPERINTENDING ENGINEER, PWD BUILDINGS SOUTH CIRCLE, THIRUVANANTHAPURAM-695 001 4 THE CHIEF ENGINEER, PUBVLIC WORKS DEPARTMENT, THIRUVANANTHAPURAM-695 001 5 THE EXECUTIVE ENGINEER, PWD SPECIAL BUILDINGS SUB DIVISION, THIRUVANANTHAPRUAM-695 001 6 THE SECRETARY, PUBLIC WORKS DEPARTMENT 2ND FLOOR, MAIN BLOCK, THIRUVANANTHAPURAM-695 001 OTHER PRESENT: SMT.JASMINE.M.M,GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 09.12.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLL
The judgment continues below.
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