Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 1ST DAY OF AUGUST 2024 / 10TH SRAVANA, 1946 WP(C) NO. 27382 OF 2024 PETITIONER:
WILSON V. VARKEY, AGED 59 YEARS, S/O. V.C VARKEY, VALLIKATTIL HOUSE, MANGATTOOR, KOLENCHERY, PIN – 682 311.
BY ADVS.
SAJI VARGHESE KAKKATTUMATTATHIL AMALENDU A.
POOJA M. NAIR RESPONDENTS:
1 STATE OF KERALA, REP. BY ITS CHIEF SECRETARY SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695 001.
2 SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695 001.
3 THE SECRETARY PUBLIC WORKS DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695 001.
4 THE ASSISTANT ENGINEER, L.S.G.D SECTION, AIKKARANADU GRAMA PANCHAYAT, AIKKARANADU, PIN – 682 311.
5 THE EXECUTIVE ENGINEER, MUVATTUPUZHA VALLEY IRRIGATION PROJECT (MVIP) DIVISION, MUVATTUPUZHA, ERNAKULAM, PIN – 686 673.
6 THE ASSISTANT ENGINEE, L.S.G.D KAVALANGAD, KAVALANGAD GRAMA PANCHAYATH, ERNAKULAM, PIN – 686 693.
W.P.(C)No.27382/2024 2 7 THE EXECUTIVE ENGINEER, MINOR IRRIGATION DIVISION ERNAKULAM, ERNAKULAM, PIN – 682 030.
8 THE ASSISTANT ENGINEER, POOTHRIKKA GRAMA PANCHAYATH, ERNAKULAM, PIN – 682 308.
9 THE EXECUTIVE ENGINEER, P.W.D ROADS DIVISION, MUVATTUPUZHA, ERNAKULAM, PIN – 686 661.
10 THE ASSISTANT ENGINEER, PERIYAR VALLEY IRRIGATION PROJECT, KOLENCHERY, ERNAKULAM, PIN – 682 311.
11 THE EXECUTIVE ENGINEER, PERIYAR VALLEY IRRIGATION PROJECT (PVIP) DIVISION, ALUVA, ERNAKULAM, PIN – 683 108.
12 THE ASSISTANT EXECUTIVE ENGINEER MINOR IRRIGATION SUB DIVISION, MUVATTUPUZHA, ERNAKULAM, PIN – 686 661.
13 THE ASSISTANT ENGINEER L.S.G.D KOTHAMANGALAM, KOTHAMANGALAM MUNICIPALITY, ERNAKULAM, PIN – 686 691.
14 THE ASSISTANT EXECUTIVE ENGINEER MUVATTUPUZHA VALLEY IRRIGATION PROJECT (MVIP) DIVISION, MUTTOM P.O, THODUPUZHA, ERNAKULAM, PIN – 685 587.
15 THE EXECUTIVE ENGINEER MUVATTUPUZHA VALLEY IRRIGATION PROJECT (MVIP) DIVISION NO. IV PIRAVOM, PIRAVOM, ERNAKULAM, PIN – 686 664.
W.P.(C)No.27382/2024 3 16 THE EXECUTIVE ENGINEER MINOR IRRIGATION DIVISION, KATTAPANA, IDUKKI, PIN – 685 508.
17 THE ASSIATANT EXECUTIVE ENGINEER L.S.D.G VADAVUKODE, VADAVUKODE GRAMA PANCHAYATH, ERNAKULAM, PIN – 682 310.
BY ADVS.
JOICE GEORGE THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.08.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No.27382/2024 4 JUDGMENT The petitioner has approached this Court being aggrieved by the fact that the respondents have not sanctioned the GST amount in respect of certain works completed by the petitioner on behalf of the Public Works Department.
2.
The learned counsel appearing for the petitioner would submit that there are certain circulars issued by the Government that cover the case of the petitioner, and for the present, the petitioner will be satisfied if a direction is given to the 2nd respondent to consider and pass orders on Ext.P7 in accordance with the law.
3.
Though, I am prima facie of the opinion that the matter is required to be considered by the Public Works Department and not by the Taxes Department, the learned Senior Government Pleader submits that since the interpretation of certain circulars and orders is required,
W.P.(C)No.27382/2024 5 matters similar to the claim of the petitioner are being referred to the Taxes Department for a decision.
4.
Taking the aforesaid submissions into consideration, this writ petition will stand disposed of directing the 2nd respondent to consider and pass orders on Ext.P7 after affording an opportunity of hearing to the petitioner and in consultation with the Public Works Department within a period of two months from the date of receipt of a certified copy of this judgment. I make it clear that I have not expressed any opinion on the merits of the petitioner’s claim.
Writ petition is disposed of as above.
Sd/-
GOPINATH P.
JUDGE ats
W.P.(C)No.27382/2024 6 APPENDIX OF WP(C) 27382/2024 PETITIONER’S EXHIBITS Exhibit P1 A CONSOLIDATED LIST OF WORKS AND PAYMENTS MADE BY THE PETITIONER WITH RESPECT TO THE 53 WORKS.
Exhibit P2 A TRUE COPY OF THE CIRCULAR DATED 14.12.2017 BEARING NO.90/2017/FIN.
Exhibit P3 A TRUE COPY OF THE SAID CIRCULAR DATED 01.03.2019 BEARING NO.18/2019/FIN.
Exhibit P4 A TRUE COPY OF THE GOVERNMENT OF KERALA HAS PLEASED TO ISSUE GO(P) NO.173/2019/FIN DATED 22.12.2019.
Exhibit P5 A TRUE COPY OF THE OFFICE MEMORANDUM BEARING NO.SC/TAS/GST/17 DATED 29.09.2020.
Exhibit P6 A TRUE COPY OF THE CIRCULAR DATED 07.05.2024 BEARING NO. D1/60/2024-PWD.
Exhibit P7 A TRUE COPY OF THE REPRESENTATION DATED 21.07.2024 SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT.
Exhibit P8 A TRUE COPY OF THE REPRESENTATIONS DATED 21.07.2024 SUBMITTED BY THE PETITIONER TO THE RESPONDENTS 4.
Exhibit P9 A TRUE COPY OF THE REPRESENTATIONS DATED 21.07.2024 SUBMITTED BY THE PETITIONER TO THE RESPONDENTS 5.
Exhibit P10 A TRUE COPY OF THE REPRESENTATIONS DATED 21.07.2024 SUBMITTED BY THE PETITIONER TO THE RESPONDENTS 6.
W.P.(C)No.27382/2024 7 Exhibit P11 A TRUE COPY OF THE REPRESENTATIONS DATED 21.07.2024 SUBMITTED BY THE PETITIONER TO THE RESPONDENTS 7.
Exhibit P12 A TRUE COPY OF THE REPRESENTATIONS DATED 21.07.2024 SUBMITTED BY THE PETITIONER TO THE RESPONDENTS 8.
Exhibit P13 A TRUE COPY OF THE REPRESENTATIONS DATED 21.07.2024 SUBMITTED BY THE PETITIONER TO THE RESPONDENTS 9.
Exhibit P14 A TRUE COPY OF THE REPRESENTATIONS DATED 21.07.2024 SUBMITTED BY THE PETITIONER TO THE RESPONDENTS 10.
Exhibit P15 A TRUE COPY OF THE REPRESENTATIONS DATED 21.07.2024 SUBMITTED BY THE PETITIONER TO THE RESPONDENTS 11.
Exhibit P16 A TRUE COPY OF THE REPRESENTATIONS DATED 21.07.2024 SUBMITTED BY THE PETITIONER TO THE RESPONDENTS 12.
Exhibit P17 A TRUE COPY OF THE REPRESENTATIONS DATED 21.07.2024 SUBMITTED BY THE PETITIONER TO THE RESPONDENTS 13.
Exhibit P18 A TRUE COPY OF THE REPRESENTATIONS DATED 21.07.2024 SUBMITTED BY THE PETITIONER TO THE RESPONDENTS 14.
Exhibit P19 A TRUE COPY OF THE REPRESENTATIONS DATED 21.07.2024 SUBMITTED BY THE PETITIONER TO THE RESPONDENTS 15.
Exhibit P20 A TRUE COPY OF THE REPRESENTATIONS DATED 21.07.2024 SUBMITTED BY THE PETITIONER TO THE RESPONDENTS 16.
W.P.(C)No.27382/2024 8 Exhibit P21 A TRUE COPY OF THE REPRESENTATIONS DATED 21.07.2024 SUBMITTED BY THE PETITIONER TO THE RESPONDENTS 17.
Exhibit P22 A TRUE COPY OF THE JUDGMENT DATED 03.07.2024 IN W.P.(C).NO.18772/202