Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN THURSDAY, THE 14TH DAY OF DECEMBER 2023 / 23RD AGRAHAYANA, 1945 WP(C) NO. 42046 OF 2023 PETITIONER:
SHIBU ZACHARIA AGED 56 YEARS S/O.LATE K.V ZACHARIA, KOTTAVIRUTHIL, THALAVADY P.O, KUTTANADU TALUK, ALAPPUZHA, PIN - 689572 BY ADVS.
ANIL GEORGE JOBY JACOB PULICKEKUDY SMITHA PHILIPOSE ASHIK TOM ALEX KEVIN GEORGE RESPONDENTS:
1 KERALA WATER AUTHORITY REPRESENTED BY THE MANAGING DIRECTOR, JALABHAVAN, THIRUVANANTHAPURAM, PIN - 695033 2 THE SUPERINTENDING ENGINEER KERALA WATER AUTHORITY, PH CIRCLE, KOLLAM, PIN - 691001 3 THE EXECUTIVE ENGINEER OFFICE OF THE EXECUTIVE ENGINEER, PROJECT DIVISION, KERALA WATER AUTHORITY KOLLAM, PIN - 691001 SRI P M JOHNY-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 42046 OF 2023 2 JUDGMENT The petitioner says that he is a registered contractor carrying out contract works for the Kerala Water Authority (‘KWA’). He says that he has entered into three agreements with the said Authority and that, at the time when they were entered into, the component of General Sales Tax (GST) was only 12%; but that it was thereafter enhanced to 18% by the GST Department. He says that he was, therefore, being burdened with an additional 6% tax, which he requested the KWA to defer; but such request has not been considered by them until now.
2. Smt.Smitha Philipose – learned counsel for the petitioner, submitted that her client has already preferred Exts.P5 to P7 representations before the competent Authority of the “KWA”, seeking the afore relief, but that no action has been taken thereon; and thus alternatively prayed that they be directed to be disposed of within a time frame to be fixed by this Court.
3. Sri.P.M.Johny – learned Standing Counsel for the “KWA”, submitted that if the petitioner’s request is found to be genuine, certainly, his client is willing to accede to the same, however, in terms of law. He submitted that, therefore, if this Court is so inclined, the competent Authority of the “KWA” is willing to take up Exts.P5 to P7
WP(C) NO. 42046 OF 2023 3 representations and dispose of the same, after hearing the petitioner, without any avoidable delay.
4. In the afore circumstances and since this Court cannot make any affirmative declarations without the factual circumstances being made clear, I deem it necessary that the “KWA” be directed to dispose of the representations of the petitioners, within the earliest point of time.
In the afore circumstances, I allow this writ petition and direct the competent Authority of the “KWA” to take up Exts.P5 to P7 representations of the petitioner and dispose of the same, after affording him an opportunity of being heard; thus culminating in an appropriate order and necessary action thereon, as expeditiously as is possible, but not later than one month from the date of receipt of a copy of this judgment.
Sd/- DEVAN RAMACHANDRAN JUDGE MC/16.12
WP(C) NO. 42046 OF 2023 4 APPENDIX OF WP(C) 42046/2023 PETITIONER EXHIBITS Exhibit P1 THE TRUE PHOTOCOPY OF THE AGREEMENT NO.29/2020-21/SE/Q DATED 15/01/2021 BETWEEN THE PETITIONER AND THE 2ND RESPONDENT Exhibit P2 THE TRUE PHOTOCOPY OF THE AGREEMENT NO.19/2021-22/SE/Q DATED 07/12/2021 BETWEEN THE PETITIONER AND THE 2ND RESPONDENT Exhibit P3 THE TRUE PHOTOCOPY OF THE AGREEMENT NO.14/2020-21/SE/Q DATED 13/11/2020 BETWEEN THE PETITIONER AND THE 2ND RESPONDENT Exhibit P4 THE TRUE PHOTO COPY OF THE PAPER REPORT ISSUED BY THE STATE GOODS SERVICE TAX DEPARTMENT DATED 31/12/2021 Exhibit P5 THE TRUE PHOTOCOPY OF THE REPRESENTATION DATED 29/11/2023 ADDRESSED TO THE 2ND RESPONDENT Exhibit P6 THE PHOTOCOPY OF THE REPRESENTATION DATED 2911/23 ADDRESSED TO THE 2NDRD RESPONDENT Exhibit P7 THE PHOTOCOPY OF THE REPRESENTATION DATED 29/11/23 ADDRESSED TO THE 2ND RESPONDENT