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SHREE ENGINEERS CONTRACTORS P LTD vs. THE ASSISTANT STATE TAX OFFICER
(Kerala High Court)

Hon'ble Judges:

AMIT RAWAL
Pet. Counsel
K.latha
Jessy Manuel
Res. Counsel
Thushara James

Petitioner / Applicant

SHREE ENGINEERS CONTRACTORS P LTD
Respondent THE ASSISTANT STATE TAX OFFICER
Court Kerala High Court
State

Kerala

Date Mar 4, 2020
Order No.

WP(C).No.6350 of 2020(P)

Citation

2020(3) TAXREPLY 1502
Original Order
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ORDER

Petitioner is a Private Limited company registered under GST Act with GSTIN Number 23AAPC30963AIZL, which entered into a works contract agreement with M/S Offshore Infrastructure Limited, Mumbai to execute the work of Piping and Equipment Insulation works for offsite job for propellene Derivative Petrochemical Projects of M/s.Bharat Petroleum Corporation Limited, Kochi Refinery, Cochin. The aforementioned facts are evidenced from Ext.P1. 2. M/s. Offshore Infrastructure Limited is a registered dealer under GST in Kerala and have been executing the works contract of BPCL and paying GST for entire works executing in Kerala, whereas the petitioner is only a sub contractor. The goods in question was transported on the strength of three delivery challans dated 22.02.2020, produced as Exts.P2, P2(A) and P2(B). They also come with eway bills and declaration produced as Exts.P2D and P2E. Smt. Latha.K, learned counsel appearing on behalf of the petitioner submits that, for the reasons....

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