Ekk Infrastructure Limited vs. Kerala State Transport Project, (Kstp)
Held
The High Court held that since the tender notification unequivocally required the petitioner to submit bids excluding the GST amount, the petitioner cannot be held liable for its payment. The Court, relying on a previous Division Bench judgment, directed the KSTP to consider and release the GST amounts due to the petitioner.
Facts
EKK Infrastructure Ltd. was awarded two road construction contracts by the Kerala State Transport Project (KSTP). The tender documents explicitly instructed bidders to quote rates *excluding* GST. After the contracts were awarded, KSTP refused to pay the GST component, asserting that the contract price was inclusive of all taxes, leading the petitioner to challenge this action.
Key Issues
The key legal issue was whether the KSTP could compel the contractor to bear the GST liability when the tender document explicitly mandated bids to be quoted *excluding* GST.
AI-generated summary — verify with the full judgment below
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 MRS. JUSTICE ANU SIVARAMAN WEDNESDAY, THE 26TH DAY OF JULY 2023 / 4TH SRAVANA, 1945 WP(C) NO.12471 OF 2021 PETITIONER :- EKK INFRASTRUCTURE LIMITED CORPORATE OFFICE AT IIND FLOOR, MUNICIPAL BUILDING, AM ROAD, PERUMBAVOOR – 683 542, REPRESENTED BY ITS AUTHORIZED SIGNATORY, MR.PIUS ANTONY, AGED 55 YEARS, S/O.VARGHESE ANTONY. BY ADVS. DEEPU THANKAN UMMUL FIDA LAKSHMI SREEDHAR RESPONDENTS :- KERALA STATE TRANSPORT PROJECT, (KSTP)
SREE BALA BUILDING, KESTON ROAD, NANTHANCODE, KOWDIAR P.O., THIRUVANANTHAPURAM – 695 003, REPRESENTED BY ITS PROJECT DIRECTOR.
PROJECT DIRECTOR KERALA STATE TRANSPORT PROJECT, (KSTP), SREEBALA BUILDING, KESTON ROAD, NANTHANCODE, KOWDIAR P.O., THIRUVANANTHAPURAM – 695 003. CHIEF ENGINEER KERALA STATE TRANSPORT PROJECT, (KSTP), T.C.N.11/339, SREEBALA BUILDING, KESTON ROAD, NANTHANCODE, KOWDIAR P. O., THIRUVANANTHAPURAM – 695 003. BY SRI.APPU.P.S, GP BY SRI.K.V.MANOJ THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.6.2023 ALONG WITH WP(C).12454/2021, THE COURT ON 26.7.2023 DELIVERED THE FOLLO
The judgment continues below.
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