M/S. Ramky Infrastructure LTD & Vasco (Jv) vs. State Of Kerala
Held
The Court, noting the Kerala Water Authority's counsel's submission that the petitioner was entitled to GST at 18%, directed the respondents to disburse GST at 18% instead of 12% for the completed works. The KWA was also permitted to take up the issue of extra 6% GST reimbursement with the Kollam Corporation.
Facts
A contractor for the Kerala Water Authority (KWA) sought reimbursement of Goods and Services Tax (GST) at 18% for works completed, contending that this was the applicable rate. The KWA was only disbursing GST at 12%, leading to a dispute over the correct tax rate.
Key Issues
The key legal issue was the correct rate of Goods and Services Tax (GST) applicable to works contracts executed for the Kerala Water Authority and the contractor's entitlement to reimbursement at the claimed rate of 18%.
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 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 flo
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