Sri. Kubera Constructions Private LTD vs. State Of Kerala
Held
The High Court dismissed the appeal, affirming that pre-GST contractual clauses regarding payment of service tax extra were inapplicable to a contract awarded after the introduction of GST. The Court held that any tax paid for work awarded post-GST could only be under the new regime, subsuming previous taxes.
Facts
Kubera Constructions was awarded a contract by Kerala State IT Infrastructure Ltd (KSITIL) on 07.09.2017, after the GST regime came into effect. The appellant sought payment of GST over and above the contract amount, relying on pre-GST tender terms and pre-bid meeting clarifications that mentioned service tax would be paid extra.
Key Issues
Whether pre-GST contractual clauses entitling a contractor to extra payment for service tax are applicable to a works contract awarded after the introduction of the Goods and Services Tax regime.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. TUESDAY, THE 28TH DAY OF MARCH 2023 / 7TH CHAITHRA, 1945 WA NO. 1745 OF 2022 AGAINST THE JUDGMENT DATED 01.09.2022 IN WP(C) 28592/2019 OF HIGH COURT OF KERALA APPELLANT/PETITIONER IN THE WRIT PETITION: SRI. KUBERA CONSTRUCTIONS PRIVATE LTD AGED 58 YEARS BALAJI CELEBRATION B-WING, NEAR GANAPATI MANDIR, VISHRAMBAG, SANGLI- 416 415, MAHARASHTRA, REPRESENTED BY ITS DIRECTOR, MOTILAL PAREK, AGED 58 YEARS, S/O. SRINARAYAN, FLAT NO. 1, ARCHANA APARTMENT, NEAR GANAPATI MANDI, VISRAMBAG, SANGLI - 416 415, MAHARASHTRA., PIN – 416415 BY ADVS. SRI.PAUL K.VARGHESE SRI.A.A.GEETHA RESPONDENTS/RESPONDENTS IN THE WRIT PETITION: 1 STATE OF KERALA REPRESENTED BY CHIEF SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001., PIN – 695001 2 SECRETARY TO GOVERNMENT OF KERALA, INFORMATION TECHNOLOGY DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001, PIN – 695001 3 PRINCIPAL SECRETARY GOVERNMENT OF KERALA FINANCE DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001, PIN – 695001 4 PRINCIPAL SECRETARY TO GOVERN
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