M/S. Cherian Varkey Construction Company Private Limited vs. Kerala State Coastal Area Development Corporation Limited
Held
The High Court held that an earlier *inter-parte* judgment (Ext.P11) had already settled the issues, concluding that the bid, as per contract clauses, was to be exclusive of GST. The Court affirmed the findings of Ext.P11, set aside the impugned order, and directed the 1st respondent to reconsider the petitioner's request for GST payment in compliance with Ext.P11.
Facts
A construction company (petitioner) challenged an order from the Kerala State Coastal Area Development Corporation (1st respondent) rejecting its claim for GST amounts, arguing the bid subsumed GST. The petitioner contended that the contract terms and a previous High Court judgment (Ext.P11) mandated the bid to be exclusive of GST.
Key Issues
Whether the petitioner is entitled to the disbursement of GST amounts on its bills, given the terms of the contract (Clauses 3.3.3 and 3.3.5 of Ext.P2) and a prior *inter-parte* judgment (Ext.P11) addressing the same issue.
Sections Cited
None
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN TUESDAY, THE 19TH DAY OF MARCH 2024 / 29TH PHALGUNA, 1945 WP(C) NO. 1809 OF 2024 PETITIONER: M/S. CHERIAN VARKEY CONSTRUCTION COMPANY PRIVATE LIMITED, 5TH FLOOR, ALPHA PLAZA, KP VALLON ROAD, KADAVANTHRA,KOCHI, REPRESENTED BY ITS DIRECTOR, MR. REJI M. CHERIAN, PIN – 682020. BY ADVS. SANTHOSH MATHEW KARTHIKA MARIA ARUN THOMAS SHINTO MATHEW ABRAHAM ANIL SEBASTIAN PULICKEL MATHEW NEVIN THOMAS KURIAN ANTONY MATHEW JOE S. ADHIKARAM RESPONDENTS: 1 KERALA STATE COASTAL AREA DEVELOPMENT CORPORATION LIMITED, 1ST FLOOR, CHALACHITHRA KALABHAVAN BUILDING, VAZHUTHACAUD, JAGATHY P.O., THIRUVANANTHAPURAM REPRESENTED BY ITS MANAGING DIRECTOR, PIN – 695014. 2 CHIEF ENGINEER, KERALA STATE COASTAL AREA DEVELOPMENT CORPORATION LIMITED, 1ST FLOOR, CHALACHITHRA KALABHAVAN BUILDING, VAZHUTHACAUD, JAGATHY P.O. THIRUVANANTHAPURAM 695014, PIN – 695014. 3 HARBOUR ENGINEERING DEPARTMENT GOVERNMENT OF KERALA KAMALESWARAM, MANACAUD P.O., THIRUVANANTHAPURAM 695009 REPRESENTED BY THE CHIEF ENGINEER, PIN – 695009. 4 EXECUTIVE ENGINEER, HARBOUR ENGINEERING DEPARTMENT (MALAPPURAM DIVISION) PONNANI NAGARAM P.O.,
The judgment continues below.
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