C.C.G Constructions vs State Of Kerala
2023 Latest Caselaw 1190 Ker

                      IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                      PRESENT

                       THE HONOURABLE MR. JUSTICE GOPINATH P.

          WEDNESDAY, THE 18TH DAY OF JANUARY 2023 / 28TH POUSHA, 1944

                              WP(C) NO. 29711 OF 2021

PETITIONER:

               C.C.G CONSTRUCTIONS
               HAVING ITS REGISTERED OFFICE AT CHELLIYAMPURATH HOUSE,
               RAMAMANGALAM, KZHUMURI P.O., MUVATTUPUZHA, ERNAKULAM 686 663,
               REP.BY IS MANAGING PARTNER
               BY ADV BIJU MATHEW


RESPONDENTS:

     1         STATE OF KERALA
               REP.BY ITS SECRETARY, DEPARTMENT OF COMMERCIAL TAXES, SECRETARIAT,
               THIRUVANANTHAPURAM 695 001
     2         THE CHIEF ENGINEER
               IRRIGATION AND ADMINISTRATION, THIRUVANANTHAPURAM 695 010
     3         THE SUPERINTENDING ENGINEER
               MINOR IRRIGATION CIRCLE, JALA VIJNANA BHAVAN, AMBALAMUKKU, KAWDIAR
               P.O., THIRUVANANTHAPURAM 695 010
     4         THE EXECUTIVE ENGINEER
               MINOR IRRIGATION DIVISION, MINI CIVIL STATION, KOTTAYAM 686 001

OTHER PRESENT:

               ADV. THUSHARA JAMES (SR GP)



      THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
18.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P. (C) No. 29711 of 2021
                               ..2..




                             JUDGMENT

Petitioner had carried out a contract work for the 3rd

respondent and completed the same. It is alleged that with

effect from 01.07.2017, GST has been remitted from the

amounts received. The tax burden that was cleared by the

petitioner is, according to it, liable to be compensated.

Claiming reimbursement/compensation for the tax liability

that fell upon the petitioner after introduction of GST,

petitioner has preferred Ext.P4 representation. Petitioner

confines its relief for a direction to dispose of Ext.P4 in a

time bound manner.

2. Having regard to the facts and circumstances, there

will be direction to the 4th respondent to consider Ext.P4

representation, 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 granting an opportunity of

hearing to the petitioner. If the petitioner is found eligible

for payment as requested, the amount shall be disbursed W.P. (C) No. 29711 of 2021 ..3..

without further delay.

The writ petition is disposed of as above.

Sd/-

GOPINATH P.

JUDGE RMV W.P. (C) No. 29711 of 2021 ..4..

APPENDIX OF WP(C) 29711/2021

PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF AGREEMENT NO.37/SEMI/2017-18 DATED 1317/2017 Exhibit P2 TRUE COPY OF THE TABULAR SHEET SHOWING DETAILS OF PAYMENT RECEIVED ON THE WORKS UNDERTAKEN BY THE PETITIONER Exhibit P3 TRUE COPY OF THE GOVERNMENT ORDER DATED 27.1.2018 Exhibit P4 TRUE COPY OF THE LATEST REPRESENTATION DATED 9.12.2021 ISSUED BY THE PETITIONER TO THE RESPONDENTS 2 TO 4 Exhibit P5 TRUE COPY OF THE DIRECTION DATED 27/12/2018 ISSUED BY THE 2ND RESPONDENT TO THE RESPONDENTS 3 AND 4

RESPONDENTS' EXHIBITS:NIL

TRUE COPY

P.A.TO JUDGE