Judgment
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 PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 13TH DAY OF JANUARY 2023 / 23RD POUSHA, 1944 WP(C) NO. 31352 OF 2019 PETITIONER:
TOMCO ENGINEERING (P) LTD.
PALANNATTIL, KUNNACKAL P.O., MUVATTUPUZHA-682 316, REPRESENTED BY PAUL P. THOMAS, MANAGING DIRECTOR.
BY ADVS.
K.I.MAYANKUTTY MATHER R.JAIKRISHNA SWATHI H.PRASAD RESPONDENTS:
1 KERALA WATER AUTHORITY JALABHAVAN, VELLAYAMBALAM P.O., THIRUVANANTHAPURAM-695 033.
REPRESENTED BY ITS MANAGING DIRECTOR.
2 PROJECT CO-ORDINATOR JNNURUM PROJECT IMPLEMENTATION UNIT, KERALA WATER AUTHORITY, JALA BHAVAN, VELLAYAMBALAM P.O., THIRUVANANTHAPURAM-695 033.
3 EXECUTIVE ENGINEER JNNURUM PROJECT IMPLEMENTATION UNIT, KERALA WATER AUTHORITY, JALA BHAVAN, VELLAYAMBALAM P.O., THIRUVANANTHAPURAM-695 033.
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).31293/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) Nos. 31293, 31352, 31420, & 31763 of 2019 -3- 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. 31420 OF 2019 PETITIONER:
TOMCO ENGINEERING (P) LTD.
PALANNATTIL, KUNNACKAL P.O., MUVATTUPUZHA-682 316, REPRESENTED 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, REPRESENTED BY ITS MANAGING DIRECTOR.
2 SUPERINTENDING ENGINEER, KERALA WATER AUTHORITY, P.H.CIRCLE, MUVATTUPUZHA P.O., PIN-686 661.
3 EXECUTIVE ENGINEER, KERALA WATER AUTHORITY, PROJECT DIVISION, KATTAPPANA P.O., IDUKKI-685 508.
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).31293/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) Nos. 31293, 31352, 31420, & 31763 of 2019 -4- 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. 31763 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 T.K.SREEKALA SWATHI H.PRASAD RESPONDENTS:
1 KERALA WATER AUTHORITY, PLANNATTIL, JALABHAVAN, VELLAYAMBALAM P.O, THIRUVANANTHAPURAM - 695 033., REP.BY ITS MANAGING DIRECTOR.
2 SUPERINTENDING ENGNEERING P.H CIRCLE , KERALA WATER AUTHORITY, KOLLAM P.O, KOLLAM -691 001.
3 EXECUTIVE ENGINEER KERALA WATER AUTHORITY, PROJECT DIVISION, KOLLAM P.O, KOLLAM- 691 001.
4 ADDITIONAL PROJECT MANAGER JNNURM PROJECT IMPLEMENTATION UNIT, KERALA WATER AUTHORITY, JALABHAVAN, VELLAYAMBALAM P.O, THIRUVANANTHAPURAM - 695 032.
WP(C) Nos. 31293, 31352, 31420, & 31763 of 2019 -5- 5 EXECUTIVE ENGINEER.
JNNURM PROJECT IMPLEMENTATION UNIT, KERALA WATER AUTHORITY, JALABHAVAN, VELLAYAMBALAM P.O, THIRUVANANTHAPURAM - 695 032., 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).31293/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) Nos. 31293, 31352, 31420, & 31763 of 2019 -6- JUDGMENT [WP(C) Nos.31293, 31352, 31420 & 31763 of 2019] Petitioner is common in these cases. Petitioner is a contractor, who was the successful bidder for certain works tendered by the Kerala Water Authority. It is the case of the petitioner that at the time when the tenders were issued and at the time of award of work, the only tax that was factored was the Value Added Tax under the Kerala Value Added Tax Act at the rate of 5%. It is submitted that the service tax was completely exempted as the work was for a Government entity.
It is submitted that after the introduction of Goods and Services Tax Act (with effect from 01.07.2017), there is no exemption and the GST has to be discharged at the rate of 12%. It is submitted that, to take care of this situation, the Kerala Water Authority has issued Ext.P2 circular. It is submitted that though the petitioner is eligible for reimbursement of GST in terms of Ext.P2 circular, the Water Authority has not considered the claim of the petitioner for reimbursement of GST.
2. Learned counsel appearing for Kerala Water Authority submits that the Water Authority has no objection in
WP(C) Nos. 31293, 31352, 31420, & 31763 of 2019 -7- considering the claim of the petitioner in terms of Ext.P2 Circular and a direction may be issued to the 1st respondent to consider the claim of the petitioner in terms of Ext.P2 Circular.
3. Having heard the learned counsel appearing for the petitioner and the learned counsel appearing for the respondent Kerala Water Authority, this writ petition is disposed of, directing the 1st respondent to consider the claim made by the petitioner for reimbursement of GST in terms of Ext.P2 circular, after affording to the petitioner an opportunity of being heard. The orders shall be passed on the claim of the petitioner as above, within a period of two months from the date of receipt of a certified copy of this judgment.
These writ petitions are disposed of as above
Sd/- GOPINATH P.
JUDGE ats
WP(C) Nos. 31293, 31352, 31420, & 31763 of 2019 -8- APPENDIX OF WP(C) 31352/2019 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE LETTER OF ACCEPTANCE GIVEN TO THE PETITIONER DATED 2.3.2015.
EXHIBIT P2 TRUE COPY OF THE CIRCULAR/GST/002/17 ISSUED BY THE KERALA WATER AUTHORITY DATED 10.8.2017.
EXHIBIT P3 TRUE COPY OF THE COMMUNICATION/CIRCULAR ISSUED BY THE GOVERNMENT DATED 29.8.2018.
EXHIBIT P4 TRUE COPY OF THE COUNTER SIGNED VOUCHER SUBMITTED BY THE PETITIONER DATED 6.6.2018.
EXHIBIT P4(a) TRUE COPY OF THE COUNTER SIGNED VOUCHER SUBMITTED BY THE PETITIONER DATED NIL.
EXHIBIT P5 TRUE COPY FOT HE JUDGMENT IN WPC 13630/2018 OF THIS HON'BLE COURT DATED 7.6.2018.
EXHIBIT P5(a) TRUE COPY OF THE JUDGMENT IN WPC 15600/2019 OF THIS HON'BLE COURT DATED 3.7.2019.
WP(C) Nos. 31293, 31352, 31420, & 31763 of 2019 -9- APPENDIX OF WP(C) 31420/2019 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE WORK ORDER (NABARD-WSS TO EDAVETTY PANCHAYATH IN IDUKKI DISTRICT- PROJECT I).
EXHIBIT P1(a) TRUE COPY OF THE WORK ORDER NRDWP-WATER SUPPLY SCHEME TO VELLIYAMATTAOM AND ALAKKODE (PART) VILLAGES IN IDUKKI DISTRICT PACKAGE II.
EXHIBIT P1(b) TRUE COPY OF THE WORK ORDER (NRDWP-WATER SUPPLY SCHEME TO VELLIYAMATTOM AND ALAKKODE(PART) VILLAGES IN IDUKKI DISTRICT- PACKAGE III.
EXHIBIT P2 TRUE COPY OF THE CIRCULAR/GST/002/17 ISSUED BY THE KERALA WATER AUTHORITY.
EXHIBIT P3 TRUE COPY OF THE COMMUNICATION/CIRCULAR ISSUED BY THE GOVERNMENT.
EXHIBIT P4 TRUE COPY OF THE COUNTER SIGNED VOUCHER SUBMITTED BY THE PETITIONER.
EXHIBIT P4(a) TRUE COPY OF THE COUNTER SIGNED VOUCHER SUBMITTED BY THE PETITIONER.
EXHIBIT P4(b) TRUE COPY OF THE COUNTER SIGNED VOUCHER SUBMITTED BY THE PETITIONER.
EXHIBIT P4(c) TRUE COPY OF THE COUNTER SIGNED VOUCHER SUBMITTED BY THE PETITIONER.
EXHIBIT P4(d) TRUE COPY OF THE COUNTER SIGNED VOUCHER SUBMITTED BY THE PETITIONER.
EXHIBIT P5 TRUE COPY OF THE JUDGMENT IN WPC 13630/2018 OF THIS HON'BLE COURT.
EXHIBIT P5(a) TRUE COPY OF THE JUDGMENT IN WPC 15600/2019 OF THIS HON'BLE COURT.
WP(C) Nos. 31293, 31352, 31420, & 31763 of 2019 -10- APPENDIX OF WP(C) 31763/2019 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE LETTER OF ACCEPTANCE DATED 25.05.2012.
EXHIBIT P1 (a) TRUE COPY OF THE LETTER OF ACCEPTANCE DATED 9.5.2012.
EXHIBIT P2 TRUE COPY OF THE CIRCULAR /GST/002/17 ISSUED BY THE KERALA WATER AUTHORITY DATED 10.08.2017.
EXHIBIT P3 TRUE COPY OF THE COMMUNICATION/CIRCULAR ISSUED BY THE GOVERNMENT DATED 29.08.2018.
EXHIBIT P4 TRUE COPY OF THE COUNTER SIGNED VOUCHER SUBMITTED BY THE PETITIONER DATED NIL.
EXHIBIT P4(a) TRUE COPY OF THE COUNTER SIGNED VOUCHER SUBMITTED BY THE PETITIONER DATED NIL.
EXHIBIT P5 TRUE COPY OF THE JUDGMENT IN W.P(C) 13630/2018 OF THIS HON'BLE COURT DATED 07.06.2018.
EXHIBIT P5(a) TRUE COPY OF THE JUDGMENT IN W.P(C) 15600/2019 OF THIS HON'BLE COURT DATED 03.07.2019.
WP(C) Nos. 31293, 31352, 31420, & 31763 of 2019 -11- APPENDIX OF WP(C) 31293/2019 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE LETTER OF ACCEPTANCE DATED 1.4.2017.
EXHIBIT P2 TRUE COPY OF THE CIRCULAR/GST/002/17 ISSUED BY THE KERALA WATER AUTHORITY DATED 10.8.2017.
EXHIBIT P3 TRUE COPY OF THE COMMUNICATION/CIRCULAR ISSUED BY THE GOVERNMENT DATED 29.08.2018.
EXHIBIT P4 TRUE COPY OF THE COUNTER SIGNED VOUCHER SUBMITTED BY THE PETITIONER DATED 22.5.2018.
EXHIBIT P4(A) TRUE COPY OF THE COUNTER SIGNED VOUCHER SUBMITTED BY THE PETITIONER DATED 20.12.2018.
EXHIBIT P4(B) TRUE COPY OF THE COUNTER SIGNED VOUCHER SUBMITTED BY THE PETITIONER DATED 26.6.2019.
EXHIBIT P5 TRUE COPY OF THE JUDGMENT IN W.P.(C) 13630/2018 OF THIS HON'BLE COURT DATED 7.6.2018.
EXHIBIT P5(A) TRUE COPY OF THE JUDGMENT IN W.P.(C) 15600/2019 OF THIS HON'BLE COURT DATED 3.7.2019.