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C.A. SHAJI vs. STATE OF KERALA AND OTHERS
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS
Pet. Counsel
Babu Joseph Kuruvathazha
M.g.sreejith
Res. Counsel
G.baijuraj

Petitioner / Applicant

C.A. SHAJI
Respondent STATE OF KERALA AND OTHERS
Court Kerala High Court
State

Kerala

Date Jan 4, 2022
Order No.

W.P.(C) NO.30796 OF 2021

Citation

2022(1) TAXREPLY 5038
Original Order
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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.P2. 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.P8 and its reminder Ext.P9, respondents have not disbursed the eligible GST amounts due to the petitioner. It is ....

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