M/S. V. C. Constructions vs. The Commissioner Of State GST
Held
The High Court, without commenting on the merits, directed the petitioner to submit a representation regarding the non-payment of GST within two weeks. The respondents were then ordered to consider this representation and pass a decision within one month, after affording the petitioner an opportunity of hearing.
Facts
The petitioner, a contractor for the Government of Kerala, completed works but alleged that the government department, while approving invoices, failed to calculate and pay the applicable GST, only deducting TDS under Section 51. The petitioner contended that a state circular mandated payment of both the total work value and the applicable GST.
Key Issues
Whether the government department was obligated to pay the GST component on works contracts to the contractor, in addition to the work value, as per a state government circular, and the procedure for addressing such non-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.25694 OF 2020(J) PETITIONER/S: M/S. V. C. CONSTRUCTIONS, VANACHIRACKAL HOUSE,XIII/294,KANGARAPADY,THRIKKAKARA,KOCHI- 682021,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 SERVICES TAX DEPARTMENT,TAX TOWERS,KARAMANA, KILLIPPALAM,THIRUVANANTHAPURAM-695002. 2 STATE OF KERALA, REPRESENTED BY ITS PRINCIPAL SECRETARY,PUBLIC WORKS DEPARTMENT(H)DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. 3 THE SUPERINTENDING ENGINEER, PWD BUILDINGS SOUTH CIRCLE, THIRUVANANTHAPURAM-695001.9 4 THE CHIEF ENGINEER, PUBLIC WORKS DEPARTMENT, THIRUVANANTHAPURAM-695001. 5 THE EXECUTIVE ENGINEER, PWD SPECIAL BUILDINGS SUB DIVISION, THIRUVANANTHAPURAM-695001. 6 THE SECRETARY PUBLIC WORKS DEPARTMENT 2ND FLOOR, MAIN BLOCK THIRUVANANTHAPURAM – 695 001. WP(C).No.25694 OF 2020(J) 2 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 09.12.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.25694 OF 202
The judgment continues below.
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