P. C. George vs State Of Kerala
2022 Latest Caselaw 393 Ker

              IN THE HIGH COURT OF KERALA AT ERNAKULAM
                              PRESENT
        THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
  THURSDAY, THE 13TH DAY OF JANUARY 2022 / 23RD POUSHA, 1943
                      WP(C) NO. 30617 OF 2021
PETITIONER:

          P. C. GEORGE, AGED 63 YEARS
          S/O. CHANDY, CONTRACTOR, PUNNAPUZHA HOUSE,
          KILLIMANGALAM P. O., THRISSUR DISTRICT,
          PIN - 680591.
          BY ADVS.
          BABU JOSEPH KURUVATHAZHA
          K.S.ARCHANA
          MOHAMMED SHAFI.K


RESPONDENTS:

    1     STATE OF KERALA
          REPRESENTED BY ITS SECRETARY TO GOVERNMENT,
          DEPARTMENT OF TAXES, GOVERNMENT SECRETARIAT,
          THIRUVANANTHAPURAM - 695 001.
    2     CHIEF ENGINEER,
          KERALA STATE RURAL ROADS DEVELOPMENT AGENCY,
          5TH FLOOR, SWARAJ BHAVAN, NANDANCODE,
          KOWDIAR P. O., THIRUVANANTHAPURAM - 695 003.
    3     EXECUTIVE ENGINEER
          PROGRAMME IMPLEMENTATION UNIT (PIU),
          PALAKKAD - 678 001.
    4     COMMERCIAL TAX OFFICER (GST)
          POOTHOLE, THRISSUR - 680 004.
          DR.THUSHARA JAMES, SR.GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
13.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO.30617 OF 2021
                                          2



                         BECHU KURIAN THOMAS, J
                         =======================
                          W.P.(C) No. 30617 of 2021
                           -------------------------------
                     Dated this the 13th day of January, 2022

                                   JUDGMENT

Petitioner is aggrieved by the alleged delay on the

part of the respondents in sanctioning the amount

of GST receivable by the petitioner.

2. Petitioner had satisfactorily completed the work

awarded to him pursuant to Ext.P1. According to

the petitioner, by virtue of circulars dated

14.12.2017 and 01.03.2019 and the order dated

22.12.2019, Government had decided that the entire

GST or a portion of it, as the case may be, paid by

the respective contractors be refunded back to the

Contractors.

3. Petitioner contends that relying upon the aforesaid

circulars and Government Orders, petitioner had not

paid the GST, anticipating the disbursement of the WP(C) NO.30617 OF 2021

same by the respondents, to enable the petitioner

to pay the same to the respective GST Department.

Petitioner further contends that, despite waiting for

several years, and in spite of the representations

produced as Ext.P8, respondents have not disbursed

the eligible GST amounts due to the petitioner. It is

in such circumstances, that petitioner was

compelled to approach this Court

4. I have heard learned Counsel for the petitioner

Sri.Babu Joseph Kuruvathazha as well as

Dr.Thushara James, learned Senior Government

Pleader.

5. The learned Senior Government Pleader submitted

that the eligibility of the petitioner to be entitled

for the amounts to be disbursed is to be

adjudicated and considered on a case to case basis,

having regard to the bills approved as well as the

Government Orders that govern the field. It was WP(C) NO.30617 OF 2021

also submitted that there cannot be a blanket

direction to disburse the amount, in the absence of

any proper verification and consideration by the

competent authorities.

6. Having regard to the submissions made above, and

on a perusal of the representation submitted by the

petitioner as well as the Government Orders, this

Court is of the opinion that the 1 st respondent has

to take a decision on Ext.P8, in a time bound

manner, having regard to the claim put forth by

the petitioner.

7. Accordingly, there will be a direction to the 1 st

respondent to consider Ext.P8, as expeditiously as

possible, at any rate, within a period of three

months from the date of receipt of a copy of this

judgment, after hearing petitioner as well as the 4 th

respondent. If the petitioner is found eligible to be

paid the amounts, after such consideration, the WP(C) NO.30617 OF 2021

amounts due to the petitioner, shall also be

disbursed to the petitioner without further delay.

The writ petition is disposed of.

Sd/-

BECHU KURIAN THOMAS, JUDGE AMV/14/01/2022 WP(C) NO.30617 OF 2021

APPENDIX OF WP(C) 30617/2021

PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE AGREEMENT NO.12/CE-

KSRRDA/2017-18 DATED 25.04.2017 EXECUTED BETWEEN THE 2ND RESPONDENT AND PETITIONER.

Exhibit P2 TRUE COPY OF THE AGREEMENT NO.13/CE/KSRRDA/2017-18 DATED 25.04.2017 EXECUTED BETWEEN THE 2ND RESPONDENT AND PETITIONER.

Exhibit P3 TRUE COPY OF THE CIRCULAR NO.90/2017/FIN. DATED 14.12.2017 ISSUED BY THE GOVERNMENT OF KERALA. Exhibit P4 TRUE COPY OF THE CIRCULAR NO.18/2019/FIN. DATED 01.03.2019 ISSUED BY THE GOVERNMENT OF KERALA. Exhibit P5 TRUE COPY OF G.O.(P) NO.173/2019/FIN.

                       DATED   22.12.2019     ISSUED    BY   THE
                       GOVERNMENT OF KERALA.
  Exhibit P6           TRUE   COPY   OF    THE    LETTER   DATED

21.12.2021 ISSUED BY M/S. BYJU & ANOOP, CHARTERED ACCOUNTANTS OF THE PETITIONER, PERTAINING TO THE REMITTANCE OF G.S.T.

Exhibit P7 TRUE COPY OF THE ENCLOSURE, ATTACHED TO EXT.P7 DETAILING THE GST REMITTED BY THE PETITIONER.

Exhibit P8 TRUE COPY OF THE REPRESENTATION DATED 19.11.2021 SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENTS 1 TO 3.

RESPONDENTS EXHIBITS NIL TRUE COPY