Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 3RD DAY OF OCTOBER 2023 / 11TH ASWINA, 1945 WP(C) NO. 32206 OF 2023 PETITIONER/S:
K.SREEKUMAR AGED 71 YEARS PROPRIETOR, QUILON CONSULTING ENGINEERS, DIVYA NAGAR, 17, PATTATHANAM-P.O, KOLLAM., PIN - 691021 BY ADVS.
K.N.SREEKUMARAN P.J.ANILKUMAR (A-1768) N.SANTHOSHKUMAR RESPONDENT/S:
1 CHIEF ELECTRICAL ENGINEER OFFICE OF THE CHIEF ELECTRICAL ENGINEER, PWD PUBLIC OFFICE COMPLEX, MUSEUM-P.O, THIRUVANANTHAPURAM, PIN - 695003 2 EXECUTIVE ENGINEER PWD ELECTRICAL DIVISION, CIVIL STATION, ERANHIPPALAM, KOZHIKKODE, PIN - 673020 3 ASSISTANT COMMISSIONER TAX PAYER SERVICES CIRCLE, KOLLAM EAST, TAX COMPLEX, ASRAMAM, KOLLAM, PIN - 691002 4 STATE OF KERALA, REPRESENTED BY THE SECRETARY FOR PUBLIC WORKS GOVERNMENT SECRETARIAT, ANNEXE-2,THIRUVANANTHAPURAM, PIN - 695001 OTHER PRESENT:
RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 32206 OF 2023 2 JUDGMENT Dated this the 3rd day of October, 2023 1.The present writ petition has been filed for a direction in the nature of mandamus commanding the respondents to remit tax GST at the rate of 12% /18% on the work executed by the petitioner, in pursuance to the tender awarded by the 1st respondent.
2.The petitioner claims to be a Class – A Electrical Contractor registered with the Kerala Public Works Department. The petitioner is the registered dealer under the GST regime and was awarded contract for execution of electrical works in respect of augmentation of power system in Government Medical College, Kozhikkode, in pursuance to the tender which was invited by the 1st respondent on 28.05.2019. After the petitioner was a successful bidder, an agreement was executed between the 1st respondent and the petitioner for execution of the said work on 13.06.2019.
3.Learned counsel for the petitioner submits that
WP(C) NO. 32206 OF 2023 3 the respondents were liable to remit the GST at the rate of 12% from 01.07.2017 to 31.12.2021 and thereafter at the rate of 18% with effect from 01.01.2022 onwards.
Learned counsel for the petitioner submits that the respondents have not remitted the said tax amount to the petitioner and the petitioner has make the payment of GST of the work executed, pursuance to the tender awarded by the 1st respondent.
4. The question whether the respondents are duty bound to remit the tax of GST to the petitioner, depends on the interpretation of the terms of the contract / agreement between the petitioner and the respondent.
This court is not exercising the jurisdiction of civil court in respect of the mutual rights / obligations of the petitioner and the respondents under the contract. This court will not determine the scope of the terms of contract entered between the petitioner and the respondents. In effect, in the present writ petition, the prayer is akin to claim for a decree in a money suit. This
WP(C) NO. 32206 OF 2023 4 court does not exercise the jurisdiction to decide the disputed question of fact. If the petitioner is aggrieved for non payment of money by the respondents under the contract, the remedy lies somewhere else and not before this court.
5.In view of the above facts and circumstances, I find no substances and accordingly this writ petition is dismissed.
Sd/- DINESH KUMAR SINGH JUDGE SJ
WP(C) NO. 32206 OF 2023 5 APPENDIX OF WP(C) 32206/2023 PETITIONER EXHIBITS Exhibit -P1 TRUE COPY OF THE WORK ORDER NO.EL2- 259E/2018 DATED 28.5.2019 ISSUED BY THE 1ST RESPONDENT. .
Exhibit-P2 TRUE EXTRACT OF THE AGREEMENT NO.EL2/19/CEE/2019-20 DATED 13.6.2019 BETWEEN THE PETITIONER AND THE 1ST RESPONDENT.
Exhibit-P3 TRUE COPY OF THE NOTIFICATION NO.20/2017-CENTRAL TAX (RATE) DATED 22.8.2017 UNDER THE GST ACT.
Exhibit-P4 TRUE COPY OF THE GOVERNMENT CIRCULAR NO.90/2017/FIN DATED 14.12.2017 ISSUED BY THE ADDITIONAL CHIEF SECRETARY (FINANCE), GOVERNMENT OF KERALA.
Exhibit -P5 TRUE COPY OF GOVERNMENT CIRCULAR NO.18/2019/FIN DATED 1.3.2019 ISSUED BY THE ADDITIONAL CHIEF SECRETARY (FINANCE), GOVERNMENT OF KERALA.
Exhibit -P6 TRUE EXTRACT OF THE LEDGER ACCOUNT IN RESPECT OF THE WORK MAINTAINED BY THE PETITIONER AS ON 31.3.2022 AND 31.3.2023 Exhibit -P7 TRUE COPY OF THE LAWYER NOTICE DATED 11.4.2023 SENT TO THE CHIEF ELECTRICAL ENGINEER, PWD PUBLIC OFFICE COMPLEX, MUSEUM-PO, THIRUVANANTHAPURAM-695003 & OTHERS BEARING THE POSTAL RECEIPTS FOR DISPATCH.
Exhibit -P8 TRUE COPY OF THE LETTER DATED 23.6.2023 ISSUED BY THE PETITIONER TO THE 1ST RESPONDENT.
Exhibit -P9 TRUE COPY OF THE SHOW CAUSE NOTICE NO.32ABSPK206121Z8/2022-23 DATED 26.5.2023 FOR THE MONTH OF MARCH, 2023 ISSUED BY THE 3RD RESPONDENT Exhibit -P10 TRUE COPY OF THE SHOW CAUSE NOTICE NO.32ABSPK206121Z8/2023-24 DATED 27.7.2023 FOR THE MONTH OF APRIL, 2023 ISSUED BY THE 3RD RESPONDENT.
Exhibit-P11 TRUE COPY OF THE SHOW CAUSE NOTICE NO.32ABSPK206121Z8/2023-24 DATED 27.7.2023 FOR THE MONTH OF MAY, 2023 ISSUED BY THE 3RD RESPONDENT.
Exhibit -P12 TRUE COPY OF THE SHOW CAUSE NOTICE
WP(C) NO. 32206 OF 2023 6 NO.32ABSPK206121Z8/2023-24 DATED 27.7.2023 FOR THE MONTH OF JUNE, 2023 ISSUED BY THE 3RD RESPONDENT.