Dominic A. vs. Kerala Water Authority
Held
The High Court directed the 3rd respondent (Executive Engineer, KWA) to consider the petitioner's claim for GST reimbursement/differential tax. This consideration must be in terms of KWA's Ext.P3 circular dated 10.08.2017, after affording the petitioner an opportunity of hearing, within two months. The Court did not express an opinion on the merits of the claim.
Facts
The petitioner, a contractor, sought GST reimbursement for work completed for the Kerala Water Authority (KWA). The work was tendered and completed before GST was in force, and the tender amount did not include any GST.
Key Issues
Whether the petitioner was entitled to GST reimbursement for work completed for the Kerala Water Authority, based on KWA's internal circulars, for contracts awarded prior to GST implementation.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 19TH DAY OF JANUARY 2023 / 29TH POUSHA, 1944 WP(C) NO. 28352 OF 2020 PETITIONER: DOMINIC A., AGED 65 YEARS, S/O. AUGUSTINE, OLICKAL HOUSE, GREEN PARK, THODUPUZHA, IDUKKI DISTRICT. BY ADVS. JOBY JACOB PULICKEKUDY SRI.ANIL GEORGE RESPONDENTS: 1 KERALA WATER AUTHORITY, REPRESENTED BY THE MANAGING DIRECTOR, JALABHAVAN, THIRUVANANTHAPURAM - 695 033. 2 THE SUPERINTENDING ENGINEER, KERALA WATER AUTHORITY, PH CIRCLE, MUVATTUPUZHA – 686 661. 3 THE EXECUTIVE ENGINEER, OFFICE OF THE EXECUTIVE ENGINEER, PROJECT DIVISION, KERALA WATER AUTHORITY, KATTAPPANA - 685 508. 4 THE FINANCE MANAGER & CHIEF ACCOUNTS OFFICER, KERALA WATER AUTHORITY, JALABHAVAN, THIRUVANANTHAPURAM - 695 033. BY ADVS. SRI.P.BENJAMIN PAUL ADV. GEORGIE JOHNY (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 28352 OF 2020 2 JUDGMENT This writ petition has been filed on the premise that the petitioner is entitled to GST compensation in respect of work completed by the petitioner for the Kerala
The judgment continues below.
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