Noble Tech Engineering (P) Limited v. The Executive Engineer

Court
Kerala High Court
Case number
WP(C)/40554/2022
Date of judgment
6 Oct 2023
Bench
HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN
Petitioner
Noble Tech Engineering (P) Limited
Respondent
THE EXECUTIVE ENGINEER
CNR
KLHC010879782022

Judgment

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN FRIDAY, THE 6TH DAY OF OCTOBER 2023 / 14TH ASWINA, 1945 WP(C) NO. 40554 OF 2022 PETITIONER:

NOBLE TECH ENGINEERING (P) LIMITED NOBLE HOUSE, PALARIVATTOM, ERNAKULAM DISTRICT, PIN – 682025 REPRESENTED BY ITS MANAGING DIRECTOR, P.V.THOMAS, S/O.VARGHESE, AGED 82 YEARS, APULIKEEL HOUSE, MULAKULAM NORTH P.O., PIRAVOM, ERNAKULAM DISTRICT.

BY ADVS.

P.M.ZIRAJ IRFAN ZIRAJ RESPONDENTS:

1 THE EXECUTIVE ENGINEER JNNURM PROJECT DIVISION, KERALA WATER AUTHORITY, KOCHI, ERNAKULAM DISTRICT, PIN - 682011 2 THE SUPERINTENDING ENGINEER KERALA WATER AUTHORITY, OFFICE OF THE SUPERINTENDING ENGINEER, PH CIRCLE, KOCHI, ERNAKULAM DISTRICT, PIN - 682011 3 THE MANAGING DIRECTOR KERALA WATER AUTHORITY, JALA BHAVAN, THIRUVANANTHAPURAM-, PIN – 695033 BY ADV.

SRI.GEORGIE JOHNY – SC.

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C).No. 40554 of 2022 : 2 :

DEVAN RAMACHANDRAN, J.

========================= W.P.(C).No. 40554 of 2022 ========================== Dated this the 6th day of October, 2023

JUDGMENT The petitioner says that, with respect to a contract he had entered into with the Kerala Water Authority, there was a revision of the GST, but that this has now been refused to be reimbursed to him by the said Authority. He says that he has, therefore, preferred Ext.P3 representation before the 1st respondent; and seeks that it be directed to be disposed of at the earliest, thus the eligible amounts being disbursed to him without any avoidable delay.

2. In response to the afore submissions of Sri.P.M.Ziraj – learned counsel for the petitioner, the learned Standing Counsel for the Kerala Water Authority – Sri.Gerogie Johny, submitted that if the petitioner produces evidence of payment by him, of the differential GST before the 1st respondent, then Ext.P3 can be disposed of, adverting to the same and after hearing him. He, however, prayed that this Court may not make any affirmative declarations in his favour and leave it to the said respondent to take an appropriate decision thereon, as per law.

In the afore circumstances, I allow this writ petition and direct the petitioner to produce germane materials and documents

W.P.(C).No. 40554 of 2022 : 3 :

to establish payment of differential GST by him; and if this is done within a period of one month from the date of receipt of a copy of this judgment, Ext.P3 will be taken up and decided in conjunction with the same, after affording an opportunity of being heard to the petitioner; thus culminating in an appropriate order and necessary action thereon, as expeditiously as is possible, but not later than one month thereafter.

Needless to say, if, through the afore exercise, the petitioner is found entitled to be paid any amounts towards the differential GST, all necessary steps shall be taken by the Kerala Water Authority to ensure that same is disbursed to him within a period of one month thereafter.

Sd/- DEVAN RAMACHANDRAN JUDGE anm

W.P.(C).No. 40554 of 2022 : 4 :

APPENDIX OF WP(C) 40554/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE MEMO OF WORK TENDERED (SELECTION NOTICE) DATED 03.10.2019 ISSUED BY THE SECOND RESPONDENT Exhibit P2 TRUE COPY OF THE RELEVANT PAGES OF THE WORK AGREEMENT DATED 31.10.2019 EXECUTED BETWEEN THE PETITIONER AND SECOND RESPONDENT Exhibit P3 TRUE COPY OF THE REPRESENTATION DATED 27.10.2022 SUBMITTED BY THE PETITIONER BEFORE THE FIRST RESPONDENT Exhibit P4 TRUE COPY OF THE CIRCULAR NO.90/2017/FIN.

DATED 14.12.2017 ISSUED BY THE SECRETARY (FINANCE EXPENDITURE), GOVERNMENT OF KERALA, FINANCE (INDUSTRIES AND PUBLIC WORKS.B) DEPARTMENT Exhibit P5 TRUE COPY OF THE CIRCULAR NO.18/2019/FIN.

DATED 1.3.2019 ISSUED BY ADDITIONAL CHIEF SECRETARY (FINANCE), GOVERNMENT OF KERALA, FINANCE (INDUSTRIES AND PUBLIC WORKS-B) DEPARTMENT Exhibit P6 TRUE COPY OF THE CB 3(9TH BILL) ISSUED BY THE SECOND RESPONDENT DATED 18.01.2022 Exhibit P7 TRUE COPY OF THE CB3 (10TH BILL) ISSUED BY THE SECOND RESPONDENT DATED 12.04.2022 Exhibit P8 TRUE COPY OF THE CB 3 (11TH BILL) ISSUED BY THE SECOND RESPONDENT DATED 21.10.2022

Original PDF on the eCourts judgment service →

Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.