Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 21ST DAY OF FEBRUARY 2024 / 2ND PHALGUNA, 1945 WP(C) NO. 33296 OF 2023 PETITIONER:
M/S. RAMKY INFRASTRUCTURE LTD & VASCO (JV) RAMKY GRANDOISE, 15TH FLOOR, SY.NO.136/2 &4 GACHIBOWLI HYDERABAD - 500 032 REPRESENTED BY ITS AUTHORIZED SIGNATORY SHRI. VISWANATHAN VASU ARANGATH, PIN - 500032 BY ADVS.
A.KUMAR P.J.ANILKUMAR G.MINI(1748) P.S.SREE PRASAD RESPONDENTS:
1 STATE OF KERALA REPRESENTED BY CHIEF SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 2 KERALA WATER AUTHORITY PUBLIC HEALTH CIRCLE, KOLLAM THROUGH ITS EXECUTIVE ENGINEER, PIN - 691001 3 SUPERINTENDING ENGINEER, KERALA WATER AUTHORITY, PUBLIC HEALTH CIRCLE, KOLLAM., PIN - 691001 4 EXECUTIVE ENGINEER PROJECT DIVISION, KERALA WATER AUTHORITY KOLLAM, PIN - 691001 BY ADV GEORGIE JOHNY JASMINE M.M.-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.33296 of 2023 2 JUDGMENT Dated this the 21st day of February, 2024 The petitioner is a contractor who participated in certain tenders floated by the Kerala Water Authority and was awarded with work after being successful in the tender. The petitioner states that the rates quoted by the petitioner were exclusive of Goods and Services Tax Act and the petitioner is therefore entitled to reimbursement of taxes @ 18% which is the rate applicable as far as the works done on behalf of the Kerala Water Authority is concerned. It is submitted that a dispute arose on account of the fact that while the Water Authority is willing to disburse the GST @ 12%, the actual rate of tax applicable is 18%.
2. The learned Standing counsel appearing for the respondents on instructions submits that the petitioner is actually entitled to claim GST @18% and the writ petition can be ordered accordingly.
3. Taking into consideration of the submissions of both sides this writ petition will stand disposed of directing the respondents to ensure that the GST is disbursed @18% in
WPC No.33296 of 2023 3 respect of works completed under Ext.P3 agreement instead of 12%. This shall be done at the earliest, within a period of 6 weeks from the date of receipt of a certified copy of this judgment.
4.
The respondent Water Authority may take up the issue with the Kollam Corporation regarding the reimbursement of extra 6% GST to the petitioner.
With the aforesaid directions, the present writ petition stands finally disposed of.
Sd/- DINESH KUMAR SINGH JUDGE AP The word “exclusive” occuring in paragraph No.1, 5th line of the judgment dated 21/2/2024 is corrected and substituted as “inclusive” as per order dated 3/4/2024 in IA 1/2024 in WPC 33296/2023.
Sd/- JOINT REGISTRAR
WPC No.33296 of 2023 4 APPENDIX OF WP(C) 33296/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE AGREEMENT DATED 30.03.2019 Exhibit P2 TRUE COPY OF THE SELECTION NOTICE/ LETTER OF ACCEPTANCE DATED 23.08.2018 Exhibit P3 TRUE COPY OF THE AGREEMENT NO. 14/2018-19 OF SE/Q FOR WORKS CONTRACT DATED 20.12.2018 (RELEVANT PAGES OF THE CONTRACT) Exhibit P4 A TRUE COPY OF THE NOTIFICATION NO.15/2021- INTEGRATED TAX (RATE) DATED 18.11.2021 Exhibit P5 A TRUE COPY OF THE NOTIFICATION NO.22/2021- CENTRAL TAX (RATE) DATED 31.12.2021 Exhibit P6 A TRUE COPY OF THE PRESS RELEASE DATED 31.12.2021 Exhibit P6(A) A TRUE ENGLISH TRANSLATION OF EXHIBIT P6 PRESS RELEASE DATED 31.12.2021 Exhibit P7 A TRUE COPY OF THE VOUCHER DATED 04.02.2022 Exhibit P8 A TRUE COPY OF THE VOUCHER DATED 23.03.2022 Exhibit P9 A TRUE COPY OF THE VOUCHER DATED 14.06.2022 Exhibit P10 A TRUE COPY OF THE LETTER DATED 26/09/2023 Exhibit P11 A TRUE COPY OF THE JUDGMENT IN WRIT PETITION © NO.16479/2022 DATED 04.07.2022