Marysadan Projects PVT. LTD. vs. The State Of Kerala
Held
The Court directed the Secretary to Government, Department of Public Works (3rd respondent), to expedite the sanctioning of the revised estimates within six weeks. Once the revised estimates are sanctioned, the Superintending Engineer and Executive Engineer (5th and 6th respondents) were directed to disburse the eligible amount to the petitioner within two months.
Facts
The petitioner, a contractor, was awarded works by the Public Works Department. After the GST rate for these works was revised from 12% to 18% post-July 2022, the petitioner sought revised administrative sanction for the increased GST and payment of pending bills. The bills were withheld because the revised estimates, incorporating the new GST rate, had not yet received approval from the Government.
Key Issues
Whether the respondents should be directed to accord revised administrative sanction for the increased GST rate on works awarded to the petitioner and make corresponding payments, despite pending approval of revised estimates.
Sections Cited
Not applicable (no specific CGST/SGST Act sections or Rules were discussed, only circulars related to GST rate changes and administrative procedures)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN THURSDAY, THE 15TH DAY OF JUNE 2023 / 25TH JYAISHTA, 1945 WP(C) NO. 15887 OF 2023 PETITIONER: MARYSADAN PROJECTS PVT. LTD. MARYSADAN BUILDING, NEELEESWARAM P.O., KALADY, ERNAKULAM DISTRICT, REPRESENTED BY ITS MANAGING DIRECTOR, BIBY BABY, D/O.BABY, AGED 34 YEARS, EDATHALA HOUSE, NEELEESWARAM P.O., KALADY, ERNAKULAM DISTRICT, PIN - 683574 BY ADVS. BABU S. NAIR SMITHA BABU RESPONDENTS: 1 THE STATE OF KERALA REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT SECRETARIAT, TRIVANDRUM, PIN - 695001 2 THE SECRETARY TO THE GOVERNMENT DEPARTMENT OF FINANCE, GOVERNMENT SECRETARIAT, TRIVANDRUM, PIN - 695001 3 THE SECRETARY TO THE GOVERNMENT DEPARTMENT OF PUBLIC WORKS, GOVERNMENT SECRETARIAT, TRIVANDRUM, PIN - 695001 4 THE CHIEF ENGINEER PUBLIC WORKS DEPARTMENT, MUSEUM P.O., TRIVANDRUM, PIN - 695033 5 THE SUPERINTENDING ENGINEER P.W.D ROADS CENTRAL CIRCLE, ALUVA, ERNAKULAM DISTRICT, PIN - 683101 6 THE EXECUTIVE ENGINEER P.W.D. ROADS DIVISION, THRIKKAKARA P.O., KAKKANAD, ERNAKULAM, PIN - 682030 BY ADV GOVERNMENT PLEADER
WP(C) NO. 15887 OF 2023 2 SMT.VIDYA
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