Reji T. Chacko vs State Of Kerala
2024 Latest Caselaw 26918 Ker

Kerala High Court

Reji T. Chacko vs State Of Kerala on 6 September, 2024

Author: P Gopinath

Bench: P Gopinath

                                                          2024:KER:67751
W.P (C) No.31503/2024             -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. 31503 OF 2024

PETITIONER/S:

    1     REJI T. CHACKO,
          AGED 60 YEARS, S/O. K.C. CHACKO, CONTRACTOR, THANNICKAL
          HOUSE, THRIKOTHAMANGALAM, PUTHUPPALLY-VIA, KOTTAYAM
          DISTRICT, PIN - 686011

    2     SAJI T. CHACKO,
          AGED 56 YEARS, S/O. K.C. CHACKO, CONTRACTOR, THANNICKAL
          HOUSE, THRIKOTHAMANGALAM, PUTHUPPALLY-VIA, KOTTAYAM
          DISTRICT, PIN - 686011


          BY ADVS.
          BABU JOSEPH KURUVATHAZHA
          ARCHANA K.S.
          MOHAMMED SHAFI.K
          NOEL EALIAS



RESPONDENT/S:

    1     STATE OF KERALA,
          REPRESENTED BY ITS SECRETARY TO GOVERNMENT, DEPARTMENT
          OF PUBLIC WORKS, GOVERNMENT SECRETARIAT,
          THIRUVANANTHAPURAM, PIN - 695001

    2     COMMISSIONER OF GOODS AND SERVICE TAX,
          GST COMMISSIONERATE, KARAMANA, THIRUVANANTHAPURAM, PIN
          - 695002

    3     SUPERINTENDING ENGINEER,
          PUBLIC WORKS DEPARTMENT, ROADS & BRIDGES SOUTH CIRCLE,
          PUBLIC OFFICES, VIKAS BHAVAN P.O., THIRUVANANTHAPURAM,
          PIN - 695033
                                                     2024:KER:67751
W.P (C) No.31503/2024            -2-

    4     EXECUTIVE ENGINEER,
          PUBLIC WORKS DEPARTMENT, ROADS DIVISION, KOTTAYAM, PIN
          - 686001

    5     ASSISTANT EXECUTIVE ENGINEER,
          LSGD, DISTRICT PANCHAYAT, KOTTAYAM, PIN - 686001

    6     ASSISTANT EXECUTIVE ENGINEER
          PUBLIC WORKS DEPARTMENT, ROADS SUB DIVISION, KOTTAYAM.,
          PIN - 686001

    7     STATE TAX OFFICER (GST),
          PUBLIC LIBRARY BUILDING, SASTRI ROAD, KOTTAYAM, PIN -
          686001


OTHER PRESENT:

          SMT. JASMINE MM (GP)


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
06.09.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
                                                                 2024:KER:67751
W.P (C) No.31503/2024                 -3-

                               JUDGMENT

The petitioner is a Government Contractor. The petitioner has filed

Ext.P14 representation before the 1st respondent claiming the reimbursement

of GST in respect of certain works completed by the petitioner.

2. The learned counsel for the petitioner submits that there are various

circulars and instructions issued in the matter of reimbursement of GST and

Ext.P14 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 1st respondent to consider and pass orders on Ext.P14 after

affording an opportunity of hearing to the petitioner. It will be open to the

petitioner to place any circular before the 1 st respondent for consideration, in

which event the 1st respondent shall also consider such circulars before

passing orders on Ext.P14. The 1 st respondent shall endeavor to take a

decision as directed above within a period of 3 months from the date of

receipt of a certified copy of this judgment.

Sd/-

GOPINATH P. JUDGE AMG 2024:KER:67751

APPENDIX OF WP(C) 31503/2024

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE DETAILS OF REMITTANCE OF GST BY THE 1ST PETITIONER, INCLUDING AGREEMENT AUTHORITIES, AGREEMENT NUMBERS, NAME OF WORKS, TAXABLE VALUE OF WORKS, CGST AND SGST.

Exhibit P2 TRUE COPY OF THE DETAILS OF REMITTANCE OF GST BY THE 2ND PETITIONER, INCLUDING AGREEMENT AUTHORITIES, AGREEMENT NUMBERS, NAME OF WORKS, TAXABLE VALUE OF WORKS, CGST AND SGST.

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 1.3.2019 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 JUDGMENT OF THIS HON'BLE COURT DATED 13.9.2021 IN W.P.(C) NO.11662/2021.

Exhibit P7 TRUE COPY OF THE RELEVANT PAGES OF THE NOTICE INVITING TENDER, ISSUED BY THE 1ST RESPONDENT, FOR E-TENDERING.

Exhibit P8 TRUE COPY OF OFFICE MEMORANDUM NO.SE/TAS/GST/17 DATED 29.09.2020 ISSUED ON BEHALF OF THE GOVERNMENT OF INDIA, THROUGH ITS DIRECTOR GENERAL, CENTRAL PUBLIC WORKS DEPARTMENT.

Exhibit P9 TRUE COPY OF THE CIRCULAR NO.79/2022 DATED 15.9.2022 ISSUED BY THE GOVERNMENT OF KERALA.

Exhibit P10 TRUE COPY OF THE LETTER DATED 17.4.2024 ISSUED BY THE 2ND RESPONDENT.

Exhibit P11 TRUE COPY OF THE CIRCULAR NO.D1/60/2024-PWD DATED 7.5.2024 ISSUED BY THE GOVERNMENT OF KERALA.

Exhibit P12 TRUE COPY OF THE LETTER NO.D1/60/2024-PWD DATED 2.8.2024 ISSUED BY THE GOVERNMENT OF KERALA.

2024:KER:67751

Exhibit P13 TRUE COPY OF THE REPRESENTATION DATED 9.8.2024 SUBMITTED BY THE 1ST PETITIONER BEFORE THE 1ST RESPONDENT.

Exhibit P14 TRUE COPY OF THE REPRESENTATION DATED 9.8.2024 SUBMITTED BY THE 2ND PETITIONER BEFORE THE 1ST RESPONDENT.