Abm Civil Ventures PVT. LTD vs. Kerala Water Authority

WP(C)/18675/2023HC KeralaGSTCNR KLHC01040637202320 June 2023Bench: HONOURABLE MR.JUSTICE C.S.DIAS5 pages
AI SummaryAllowed

Held

The High Court directed the Kerala Water Authority to consider and dispose of the petitioner's representation regarding the contract sum increase within one month from the date of receipt of the judgment, after affording the petitioner an opportunity of being heard.

Facts

ABM Civil Ventures Pvt. Ltd. was awarded a construction contract by the Kerala Water Authority with GST at 12%. Following a circular increasing the GST rate to 18%, the petitioner submitted a representation seeking a 6% increase in the contract sum, which remained unaddressed by the authority.

Key Issues

The key legal issue was the non-consideration of the petitioner's representation seeking an increase in the contract sum due to an upward revision in the GST rate applicable to their ongoing construction project.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS TUESDAY, THE 20TH DAY OF JUNE 2023 / 30TH JYAISHTA, 1945 WP(C) NO. 18675 OF 2023 PETITIONER/S: ABM CIVIL VENTURES PVT. LTD,ABM TOWERS, P.O.BOX 2040, KADAVANTHARA, ERNAKULAM, REPRESENTED BY ITS MANAGING DIRECTOR, PIN - 682020 BY ADVS. S.SANTOSH KUMAR (PERUNAD) DEEPAK THOMAS BINU VARGHESE RESPONDENT/S: 1 KERALA WATER AUTHORITY,REPRESENTED BY THE SUPERINTENDING ENGINEER, P.H.CIRCLE, KOLLAM, PIN - 691506 2 THE EXECUTIVE ENGINEER,PROJECT DIVISION, KERALA WATER AUTHORITY, JALABHAVAN, KOLLAM, PIN - 691001 3 STATE OF KERALA REPRESENTED BY THE CHIEF SECRETARY, SECRETARIATE, THIRUVANANTHAPURAM, PIN - 695036 4 STATE GOODS AND SERVICES TAX DEPARTMENT GOVT. OF KERALA, THIRUVANANTHAPURAM, REPRESENTED BY ITS COMMISSIONER, PIN - 695002 5 CENTRAL GOODS AND SERVICE TAX DEPARTMENT GOVERNMENT OF INDIA, THIRUVANANTHAPURAM, REPRESENTED BY ITS COMMISSIONER, PIN - 695001 SMT.THUSHARA JAMES, SENIOR GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

C.S DIAS,J. -----------

The judgment continues below.

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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.