Kerala High Court
N.S. Niyas vs State Of Kerala on 6 September, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:67782
W.P (C) No.31526/2024 -1-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 6TH DAY OF SEPTEMBER 2024 / 15TH BHADRA, 1946
WP(C) NO. 31526 OF 2024
PETITIONER/S:
N.S. NIYAS,
AGED 35 YEARS
S/O. N.K.SHAMSU, NADUVILE VALAMKOTTIL HOUSE,
THRIKKAKARA, KAKKANAD P.O., ERNAKULAM, PIN - 682030
BY ADVS.
DEEPU THANKAN
UMMUL FIDA
LAKSHMI SREEDHAR
LEKSHMI P. NAIR
VINEETHA BOSE
CINDIA S.
GAYATHRI G.
RESPONDENT/S:
1 STATE OF KERALA,
REPRESENTED BY ITS SECRETARY, FINANCE (LND&PW-B)
DEPARTMENT, THIRUVANANTHAPURAM, PIN - 695001
2 EXECUTIVE ENGINEER,
PWD ROADS DIVISION, NEAR NGO QUARTERS KAKKANAD,
ERNAKULAM DISTRICT, PIN - 683101
3 SUPERINTENDENT ENGINEER,
PWD ROADS, CENTRAL CIRCLE, ALUVA, PIN - 683101
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W.P (C) No.31526/2024 -2-
4 STATE TAX OFFICER,
TAXPAYER SERVICES DIVISION,KAKKANAD, STATE GST
DEPARTMENT, 2ND FLOOR, NEW BLOCK, CIVIL STATION,
KAKKANAD,ERNAKULAM, PIN - 682030
OTHER PRESENT:
SMT. THUSHARA JAMES (SR GP)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
06.09.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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W.P (C) No.31526/2024 -3-
JUDGMENT
The petitioner is a Government Contractor. The petitioner has filed
Exts.P14 to P22 representations before the 2 nd respondent claiming
reimbursement of GST in respect of various works completed by the
petitioner as mentioned in Exts.P5 to P13.
2. The learned counsel for the petitioner submits that there are various
circulars and instructions issued in the matter of reimbursement of GST and
Exts.P14 to P22 may be directed to be considered in the light of such circulars
and notifications.
3. Heard the learned Government Pleader also.
4. Having heard the learned counsel for the petitioner and the learned
Government Pleader and considering the fact that similar directions have
been issued in other cases also, this writ petition will stand disposed of
directing the 2nd respondent to consider and pass orders on Exts.P14 to P22
after affording an opportunity of hearing to the petitioner. It will be open to
the petitioner to place any circular before the 2 nd respondent for
consideration, in which event the 2 nd respondent shall also consider such
circulars before passing orders on Exts.P14 to P22. Considering the fact that
the GST Department has issued notice to the petitioner, the 2 nd respondent
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shall endeavor to pass orders on Exts.P14 to P22 within a period of one month
from the date of receipt of a certified copy of this judgment.
Sd/-
GOPINATH P.
JUDGE
AMG
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APPENDIX OF WP(C) 31526/2024
PETITIONER EXHIBITS
Exhibit P-1 TRUE COPY OF THE LICENCE OF THE PETITIONER
Exhibit P-2 TRUE COPY OF CIRCULAR NO.18/2019/FIN DATED 01/03/2019
ISSUED BY THE FIRST RESPONDENT
Exhibit P-3 TRUE COPY OF THE COMMUNICATION OF PWD DATED 7/5/2024
Exhibit P-4 TRUE COPY OF THE COMMUNICATION OF PWD DATED
02/08/2024
Exhibit P-5 TRUE COPY OF THE SELECTION NOTICE BUDGET WORK 2016-
17– IMPROVEMENTS TO M G ROAD DATED 4/07/2017
Exhibit P-6 TRUE COPY OF THE SELECTION NOTICE MLA-ADS-18-19
PROVIDING FOOTPATH IN INFANT JESUS SCHOOL, BYE ROAD
DATED 27/11/2018
Exhibit P-7 TRUE COPY OF THE SELECTION NOTICE MLA - ADS- 18-19
IMPROVEMENTS TO MALLEPALLY TO KOLLAMKUDIMUGAL ROAD
DATED 14/01/2019
Exhibit P-8 TRUE COPY OF THE SELECTION NOTICE BUDGET WORK 16-17
IMPROVEMENTS TO KUTTI SAHIB ROAD DATED 19/06/2017
Exhibit P-9 TRUE COPY OF THE SELECTION NOTICE RP/ 2017-18
IMPROVEMENTS OF ROADS AROUND COLLECTORATE, ERNAKULAM
DATED 3/04/2018
Exhibit P-10 TRUE COPY OF THE SELECTION NOTICE BUDGET WORK 16-17
ALUVA TOWN LIMIT ROAD DATED 26/04/2017
Exhibit P-11 TRUE COPY OF THE SELECTION NOTICE ADS-15-16
THRIKKAKARA LACPROVIDING BM & BC & DRAIN
RECTIFICATION WORK TO BTS MAMANGALAM ROAD AND NORTH
JANATHA ROAD DATED 3/05/2017
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Exhibit P-12 TRUE COPY OF THE SELECTION NOTICE BUDGET WORK 2016-17
– CONSTRUCTION OF NEW DRAIN MANJUMMAL -MUTTAR
ROAD DATED 3/06/2017
Exhibit P-13 TRUE COPY OF THE SELECTION NOTICE O/R-2017-18
IMPROVEMENTS TO UNIVERSITY- PUNNAKATTUMOOLA- SEAPORT
LANE ROAD DATED 16/11/2017
Exhibit P-14 TRUE COPY OF THE REQUEST OF THE PETITIONER FOR THE
BUDGET WORK 2016-17– IMPROVEMENTS TO M G ROAD
DATED 16/08/2024
Exhibit P-15 TRUE COPY OF THE REQUEST OF THE PETITIONER MLA-ADS-
18-19 PROVIDING FOOTPATH IN INFANT JESUS SCHOOL, BYE
ROAD DATED 16/08/2024
Exhibit P-16 TRUE COPY OF THE REQUEST OF THE PETITONER MLA - ADS-
18-19 IMPROVEMENTS TO MALLEPALLY TO KOLLAMKUDIMUGAL
ROAD DATED 16/08/2024
Exhibit P-17 TRUE COPY OF THE REQUEST OF THE PETITIONER BUDGET
WORK 16-17 IMPROVEMENTS TO KUTTI SAHIB ROAD DATED
16/08/2024
Exhibit P-18 TRUE COPY OF THE REQUEST OF THE PETITIONER RP/ 2017-
18 IMPROVEMENTS OF ROADS AROUND COLLECTORATE,
ERNAKULAM DATED 16/08/2024
Exhibit P-19 TRUE COPY OF THE REQUEST OF THE PETITIONER BUDGET
WORK 16-17 ALUVA TOWN LIMIT ROAD DATED 16/08/2024
Exhibit P-20 TRUE COPY OF THE REQUEST OF THE PETITIONER ADS-15-16
THRIKKAKARA LAC- PROVIDING BM & BC & DRAIN
RECTIFICATION WORK TO BTS MAMANGALAM ROAD AND NORTH
JANATHA ROAD DATED 16/08/2024
Exhibit P-21 TRUE COPY OF THE REQUEST OF THE PETITIONER BUDGET
WORK 2016-17 – CONSTRUCTION OF NEW DRAIN
MANJUMMAL -MUTTAR ROAD DATED 16/08/2024
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Exhibit P-22 TRUE COPY OF THE REQUEST OF THE PETITIONER O/R-2016-
18 IMPROVEMENTS TO UNIVERSITY – PUNNAKATTUMOOLA
- SEAPORT LANE ROAD DATED 16/08/2024
Exhibit P-23 TRUE COPY OF THE SHOWCAUSE NOTICE ISSUED BY THE
FOURTH RESPONDENT, DATED 20/11/2023 FOR THE YEAR
2018-19
Exhibit P-24 TRUE COPY OF THE SHOWCAUSE NOTICE ISSUED BY THE
FOURTH RESPONDENT DATED 15/05/2024 FOR THE YEARS
2019-20
