Noble Tech Engineering (P) Limited vs. The Executive Engineer
Held
The High Court directed the petitioner to submit proof of differential GST payment within one month. Upon submission, the 1st respondent must decide on the petitioner's representation (Ext.P3) after a hearing within one month, and disburse any entitled amounts within another month.
Facts
Noble Tech Engineering (P) Limited, a contractor for Kerala Water Authority, sought reimbursement for differential GST arising from a revision in rates. The Authority allegedly refused, leading the petitioner to file a representation (Ext.P3) which remained undecided.
Key Issues
The primary issue was the petitioner's entitlement to reimbursement for differential GST from the Kerala Water Authority. A secondary issue was the Authority's failure to dispose of the petitioner's representation seeking such reimbursement.
AI-generated summary — verify with the full judgment below
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:
: 2 : DEVAN RAMACHANDRAN, J. ========================= ========================== Dated this the 6th day of October, 2023
JUDGMENT The petiti
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.