T.I.Raju vs. State Of Kerala
Held
The High Court held that the authorities' refusal to refund was untenable, as previous High Court orders specifically directed the Assessing Authority to grant the concessional tax rate of 2% to the petitioner for pipeline works. The direction in the notification regarding non-refund applied to the Water Authority, not the petitioner. Therefore, the excess amount paid by the petitioner was directed to be refunded.
Facts
The petitioner, a government contractor, sought a refund of Rs. 6,39,017/- in excess tax paid under the Kerala GST Act, 1963, for works executed between 2002-05. A retrospective notification (SRO No. 858 of 2010) fixed a concessional tax rate of 2% for pipeline works, but also stated that tax already paid would not be refunded. The petitioner's refund application was rejected despite previous High Court directions to grant the concessional rate.
Key Issues
Whether the petitioner was eligible for a refund of excess tax paid under the Kerala GST Act, 1963, in light of a retrospective notification granting a concessional rate and prior High Court directions, despite the notification stating that tax already paid shall not be refunded.
Sections Cited
Section 7(7) of KGST Act, Section 17(3) of KGST Act, Section 17(D) of KGST Act, Section 10 of KGST Act
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 THURSDAY, THE 16TH DAY OF NOVEMBER 2023 / 25TH KARTHIKA, 1945 WP(C) NO. 8581 OF 2021 PETITIONER: T. I. RAJU, AGED 72 YEARS, S/O. LATE T. E. ITHAPIRI, GOVERNMENT CONTRACTOR, THURUTHUMMEL HOUSE, KUSUMAGIRI P. O., KOCHI - 682 030. BY ADVS. SRI. TESSY JOSE SRI. VINAY KUMAR VARMA SRI. ELDHO PAUL RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 COMMERCIAL TAX OFFICER, WORKS CONTRACT, SALES TAX COMPLEX, 3RD FLOOR, JAWAHAR NAGAR, KOZHIKODE - 673 001. 3 STATE TAX OFFICER, WORKS CONTRACT, OFFICE OF THE DEPUTY COMMISSIONER, GOODS AND SERVICE TAXES, KOZHIKODE - 673 001. BY ADV. SMT. JASMINE M.M.-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 8581 OF 2021 2 DINESH KUMAR SINGH, J. -------------------------- W.P.(C) No.8581 of 2021 ------------------------- Dated this the 16th day of November, 2023 JUDGMENT
The present writ petition has been filed challenging Exhibit P-9 order refusing to refund the
The judgment continues below.
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