Jiril G Palath. vs. Kerala State Electricity Board Limited
Held
The High Court dismissed the petition, finding no substance in the challenge to the KSEB circular. It held that registered contractors can claim Input Tax Credit on inward supplies, and the apprehension of being unfairly ousted in the bidding process, particularly for contracts below the GST registration threshold, was unfounded.
Facts
Contractors registered under the CGST/SGST Act challenged a Kerala State Electricity Board (KSEB) circular's tender evaluation clause. They argued that evaluating tenders based on total cash outflow, including GST for registered bidders, prejudiced them against unregistered dealers who do not charge GST, thus violating Articles 14 and 19.
Key Issues
Whether KSEB's tender evaluation mechanism, which considers total cash outflow including GST for registered bidders, unfairly prejudices registered contractors against unregistered ones, thereby violating Articles 14 and 19 of the Constitution.
Sections Cited
CGST/SGST Act, 2017
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Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 6TH DAY OF DECEMBER 2023 / 15TH AGRAHAYANA, 1945 WP(C) NO. 18906 OF 2021 PETITIONERS: 1 JIRIL G. PALATH, AGED 31 YEARS, S/O. LATE P. I.GEORGE, PALATHUMPATTU HOUSE, VAKAYAR P. O., KONNI,PATHANAMTHITTA DISTRICT. 2 THOMAS MATHEW, AGED 60 YEARS, S/O. LATE MATHEW M., PUTHOOR HOUSE, MAKKAPUZHA P. O., RANNY, PATHANAMTHITTA DISTRICT. 3 BABU DANIEL, AGED 67 YEARS, S/O. LATE M. DANIEL, MEPPURATHU, MURINJAKAL P. O., PATHANAMTHITTA DISTRICT-689693. 4 GEORGE VARGHESE, AGED 64 YEARS, S/O. LATE GEORGE, KIZHAKKECHARUVIL,ATHIRUNKAL P. O., KONNI, PATHANAMTHITTA DISTRICT. BY ADV. SRI. V. PHILIP MATHEWS RESPONDENTS: 1 KERALA STATE ELECTRICITY BOARD LIMITED, VYDHYUTHI BHAVANAM, PATTOM, THIRUVANANTHAPURAM-695004, REPRESENTED BY ITS MANAGING DIRECTOR. 2 THE MANAGING DIRECTOR, KERALA STATE ELECTRICITY BOARD LIMITED, VYDYUTHI BHAVANAM, PATTOM, THIRUVANANTHAPURAM-695004. 3 THE SECRETARY(ADMINISTRATION), OFFICE OF THE SECRETARY(ADMINISTRATION), KERALA STATE ELECTRICITY BOARD LIMITED, VYDYUTHI BHAVANAM,PATTOM, THIRUVANANTHAPURAM-695004. WP(C) NO. 18906 OF 2023 2 4 THE STATE OF KER
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