Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN MONDAY, THE 8TH DAY OF JANUARY 2024 / 18TH POUSHA, 1945 WP(C) NO. 38780 OF 2023 PETITIONER:
MATHEW V.
AGED 61 YEARS S/O.SIMON VARGHESE, PERICKAMATTATHU HOUSE, EZHAKKARANADU SOUTH. P.O., ERNAKULAM., PIN - 682308 BY ADVS.
SAJI VARGHESE KAKKATTUMATTATHIL AMALENDU A.
RESPONDENTS:
1 KERALA WATER AUTHORITY JALABHAVAN, THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING DIRECTOR, PIN - 685033 2 THE FINANCE MANAGER &CHIEFACCOUNTOFFICER KERALA WATER AUTHORITY, JALABHAVAN, THIRUVANANTHAPURAM, PIN - 685033 3 THE EXECUTIVE ENGINEER KERALA WATER AUTHORITY, HEAD WORKS DIVISION, ARUVIKKARA, THIRUVANANTHAPURAM, PIN - 695564 SRI.P.M.JOHNY - SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.01.2024, ALONG WITH WP(C).38858/2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C)NOs.38780 & 38858 OF 2023 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN MONDAY, THE 8TH DAY OF JANUARY 2024 / 18TH POUSHA, 1945 WP(C) NO. 38858 OF 2023 PETITIONER:
MIDLAND ENGINEERING AND CONTRACTING COMPANY REP. BY ITS MANAGING DIRECTOR, VARIKODAN BUILDING, VALIYAPARAMBA, DOWN HILL.P.O., MALAPPURAM, PIN - 676519 BY ADVS.
P.SHANES METHAR N.KRISHNA PRASAD RESPONDENTS:
1 KERALA WATER AUTHORITY REP. BY ITS MANAGING DIRECTOR, JALA BHAVAN, VELLAYAMBALAM, THIRUVANANTHAPURAM, PIN - 695033 2 THE SUPERINTENDING ENGINEER, OFFICE OF THE SUPERINTENDING ENGINEER, KERALA WATER AUTHORITY, PH CIRCLE-KOZHIKODE, MALAPARAMBA.P.O., KOZHIKODE, PIN - 673009 3 FINANCE MANAGER & CHIEF ACCOUNTS OFFICER (I/C) KERALA WATER AUTHORITY, JALA BHAVAN, VELLAYAMBALAM, THIRUVANANTHAPURAM, PIN - 695033 BY ADV P.M.JOHNY - SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.01.2024, ALONG WITH WP(C).38780/2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C)NOs.38780 & 38858 OF 2023 3 JUDGMENT [WP(C) Nos.38858/2023, 38780/2023] These two writ petitions are being considered together - though filed by two petitioners - adverting to the similarity of the pleadings presented and the analogous nature of the reliefs sought.
2. Suffice to say that, in both these cases, the petitioners only seek a direction to the respondent - Kerala Water Authority (KWA), to disburse them the eligible reimbursement of the General Sales Tax (GST) qua the works completed by them, based on contracts awarded to them in the past.
3. Sri.P.M.Johny – learned Standing Counsel for the KWA, submitted that the claims of the petitioners will have to be assessed based on various relevant and germane inputs, including as to the rates of the tax applicable and whether the contracts subsume such payments – if so, disentitling the claim for reimbursement by the petitioners. He submitted that, therefore, if this Court is so inclined, the competent Authority of the KWA is wiling to hear the petitioners in both these cases and issue appropriate proceedings, after analyzing their claims in terms of law, taking into account the afore aspects also.
WP(C)NOs.38780 & 38858 OF 2023 4 4. Learned counsel for the petitioners - Sri.Saji Varghese in W.P(C)No.38780 of 2023 and Sri.P.Shanes Methar in W.P(C)No.38858 of 2023 - submitted that though they will not stand in the way of this Court directing the KWA to consider their clients’ claim in terms of law, it may be directed to be done within a short time frame, since they are now being put to detriment on account of the illegal refusal to disburse the eligible GST, though it is statutorily imperative for them to honour it.
Taking note of the afore submissions, I allow these writ petitions and direct the competent Authority of the KWA to immediately hear the petitioners and issue an appropriate proceedings with respect to their claims for disbursement of GST amounts qua the works contracted and completed by them in the past, as expeditiously as is possible, but not later than one month from the date of receipt of a copy of this judgment.
Needless say, if, after the afore exercise, any amounts are found due to the petitioners, same shall be disbursed to them within a period of two months thereafter. It is also without requirement to state specifically that the liberty of the petitioners to challenge any proceedings to be issued by the KWA in terms of the afore directions
WP(C)NOs.38780 & 38858 OF 2023 5 are left open; for which purpose all contentions in that regard are also left undecided.
After I dictated this part of the judgment, Sri.Saji Varghese - learned counsel for the petitioner in W.P(C)No.38780 of 2023, submitted that, in his case, there is an additional plea to the KWA to release 3% of the contract amount, which had been withheld by them illegally. Sri.P.M.Johny – learned Standing Counsel for the KWA submitted that this will also be considered by the competent Authority while the afore exercise is completed. This is recorded.
Sd/- DEVAN RAMACHANDRAN JUDGE MC/8.1
WP(C)NOs.38780 & 38858 OF 2023 6 APPENDIX OF WP(C) 38780/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF LETTER OF ACCEPTANCE ISSUED BY THE 3RD RESPONDENT DATED 16.07.2020 Exhibit P2 P2. TRUE COPY OF ACCEPTED SCHEDULE ISSUED BY THE 3RD RESPONDENT ALONG WITH EXHIBIT- P1.
Exhibit P3 A TRUE COPY OF THE REPRESENTATION DATED 21.07.2022 ISSUED BY THE PETITIONER TO THE 3RD RESPONDENT
WP(C)NOs.38780 & 38858 OF 2023 7 APPENDIX OF WP(C) 38858/2023 PETITIONER EXHIBITS ExhibitP1 A TRUE COPY OF THE WORK ORDER NO.
E/PHC/KKD/D1/854/2021 DATED 01.02.2021 OF THE SECOND RESPONDENT (RELEVANT PAGES) ExhibitP2 A TRUE COPY OF THE WORKS AGREEMENT NO.
SE/PHC/KKD/16/2021-22 DATED 14/12/2021 (RELEVANT PAGES) ExhibitP3 TRUE COPY OF THE NOTIFICATION 11/2017 CENTRAL TAX (RATES) OF CGST ISSUED BY THE MINISTRY OF FINANCE, GOVERNMENT OF INDIA ExhibitP4 TRUE COPY OF THE NOTIFICATION NO.15/2021 DATED 18-11-2021 ISSUED BY MINISTRY OF FINANCE, GOVERNMENT OF INDIA ExhibitP5 TRUE COPY OF THE CIRCULAR NO.1/2022 DATED 19-1-2022 ISSUED BY THE COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT, GOVERNMENT OF KERALA ExhibitP6 A TRUE COPY OF THE PRESS RELEASE ISSUED BY THE STATE GOODS AND SERVICES TAX, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM DATED 31.12.2021 ExhibitP7 A TRUE COPY OF THE CIRCULAR NO.0023/2011/DYAM/FIN/KWA DATED 22.9.2022 ExhibitP8 A TRUE COPY OF THE CIRCULAR NO.79/2022/FIN. DATED 15.09.2022 OF THE FINANCE DEPARTMENT, GOVERNMENT OF KERALA.