M/S. J And J Associates vs. The Commissioner Of State GST
Held
The High Court directed the respondents to consider the petitioner's representations regarding the payment of GST on the contract bills, after affording an opportunity of hearing, within one month.
Facts
A contractor for the Government of Kerala completed works and submitted bills. The approved invoices did not include the GST component, only TDS under Section 51 was accounted for. The petitioner's representations seeking payment of GST as per a government circular remained unaddressed.
Key Issues
Whether the government authorities were obligated to pay the GST component on works contracts as per a prevailing circular, and whether their failure to decide on the contractor's representations seeking such payment was justified.
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.25659 OF 2020(F) PETITIONER/S: M/S. J AND J ASSOCIATES, VNACHIRAKKAL, THENGODU P.O., KAKKANAD, KOCHI-683 030, REP. BY ITS MANAGING PARTNER, VIJU V.K. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENT/S: 1 THE COMMISSIONER OF STATE GST, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWERS, KARAMANA, KILLIPPALAM, THIRUVANANTHAPURAM-695 002 2 STATE OF KERALA REP. 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 PUBLIC WORKS DEPARTMENT, THIRUVANANTHAPURAM-695 001 5 THE EXECUTIVE ENGINEER PWD SPECIAL BUILDINGS SUB DIVISION, THIRUVANANTHAPURAM-695 001 6 THE SECRETARY PUBLIC WORKS DEPARTMENT, 2ND FLOOR, MAIN BLOCK, THIRUVANANTHAPURAM-695 001 OTHER PRESENT: SMT.JASMIN.M.M,GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 09.12.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.25659 OF 2
The judgment continues below.
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