C.A. Shaji vs. State Of Kerala And Others
(Kerala High Court, Kerala)

Case Law
Petitioner / Applicant
C.A. Shaji
Respondent
State Of Kerala And Others
Court
Kerala High Court
State
Kerala
Date
Feb 11, 2022
Order No.
WP(C) NO. 4649 OF 2022
TR Citation
2022 (2) TR 5484
Related HSN Chapter/s
N/A
Related HSN Code
N/A

ORDER

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 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.P7 and 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 Smt.Nisha Bose, the 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 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 as above, and on a perusal of the representations submitted by the petitioner as well as the Government Orders, this Court is of the opinion that the 1st respondent has to take a decision on Ext.P7 and Ext.P8, in a time bound manner, bearing in mind the claim put forth by the petitioner.

7. Accordingly, there will be a direction to the 1st respondent to consider Ext.P7 and Ext.P8 representations, 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 the petitioner as well as the 2nd respondent. If the petitioner is found eligible to be paid the amounts, after such consideration, the amounts due to the petitioner shall also be disbursed, without delay.

The writ petition is disposed of accordingly.

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