Tomco Engineering (P) LTD. vs. Kerala Water Authority
Held
The High Court directed the Kerala Water Authority to consider the petitioner's claim for GST reimbursement in terms of its own Ext.P2 circular. The Authority was mandated to provide an opportunity of being heard to the petitioner and pass orders within two months.
Facts
A contractor, M/s. TOMCO ENGINEERING (P) LTD., executed works for the Kerala Water Authority. Post-GST implementation (01.07.2017), the contractor sought reimbursement of the increased tax burden (from 5% VAT to 12% GST) based on a circular issued by the Kerala Water Authority (Ext.P2). The Water Authority had not processed these claims.
Key Issues
Whether the Kerala Water Authority was obligated to consider the contractor's claim for GST reimbursement, which arose due to the transition from VAT to GST, in light of its own circular.
Sections Cited
Goods and Services Tax Act
AI-generated summary — verify with the full judgment below
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 13TH DAY OF JANUARY 2023 / 23RD POUSHA, 1944 WP(C) NO. 31293 OF 2019 PETITIONER: M/s.TOMCO ENGINEERING (P) LTD. PALANNATTIL, KUNNACKAL P.O., MUVATTUPUZHA-682 316, REP. BY PAUL P.THOMAS, MANAGING DIRECTOR. BY ADVS. K.I.MAYANKUTTY MATHER R.JAIKRISHNA NARAYANI HARIKRISHNAN RESPONDENTS: 1 KERALA WATER AUTHORITY JALABHAVAN, VELLAYAMBALAM P.O., THIRUVANANTHAPURAM-695 033, REP. BY ITS MANAGING DIRECTOR. 2 EXECUTIVE ENGINEER, KERALA WATER AUTHORITY, ST.MARYS COLLEGE ROAD, CHEMBUKKAVU, CHEMBUKAVU P.O., THRISSUR-680 020. 3 SUPERINTENDING ENGINEER, KERALA WATER AUTHORITY, PUBLIC HEALTH CIRCLE, HIGH ROAD, SAKTHAN THAMPURAN NAGAR P.O., THRISSUR-680 001. BY ADV P.BENJAMIN PAUL, SC, KERALA WATER AUTHORITY THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.01.2023, ALONG WITH WP(C).31352/2019, 31420/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) Nos. 31293, 31352, 31420, & 31763 of 2019 -2- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRES
The judgment continues below.
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