Judgment
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 Water Authority. It is the case of the petitioner that the amount for which the work was tendered by the petitioner did not include any GST amount as GST was not in force at that point of time and therefore, the petitioner is entitled to get reimbursement of GST in terms of certain circulars issued by the Kerala Water Authority, for whom the work has been completed by the petitioner.
2.
Having heard the learned counsel for the petitioner and having regard to the averments in the counter affidavit filed by respondents 1 to 4, this writ petition will stand disposed of directing the 3rd respondent to consider the claim of the petitioner for reimbursement / differential tax of GST amount in respect of the works completed by the petitioner for the Kerala Water authority in terms of Ext.P3 circular dated 10.08.2017 after affording an opportunity of hearing to the petitioner. The 3rd respondent shall complete the proceedings
WP(C) NO. 28352 OF 2020 3 within a period of two months from the date of receipt of a certified copy of this judgment. I make it clear that I have not expressed any opinion on the entitlement of the petitioner and the 3rd respondent will be free to consider the case of the petitioner in accordance with law.
Sd/- GOPINATH P.
JUDGE DK
WP(C) NO. 28352 OF 2020 4 APPENDIX OF WP(C) 28352/2020 PETITIONER EXHIBITS EXHIBIT P1 TRUE PHOTOCOPY OF THE AGREEMENT DATED 12.12.2013 SIGNED BY THE PETITIONER AND THE 2ND RESPONDENT.
EXHIBIT P2 TRUE PHOTOCOPY OF THE WORK COMPLETION CERTIFICATE ISSUED BY THE ASSISTANT ENGINEER KERALA WATER AUTHORITY, PROJECT DIVISION, KATTAPPANA DATED 31.03.2018.
EXHIBIT P3 TRUE PHOTOCOPY OF THE CIRCULAR NO.GST/002/17 DATED 10.08.2017 ISSUED BY THE 1ST RESPONDENT.