M/S.Tomco Engineering (P) LTD. vs. Kerala Water Authority
Held
The High Court directed the Kerala Water Authority (1st respondent) to consider the petitioner's claim for GST reimbursement in terms of its own Ext.P2 circular. The Authority must afford the petitioner an opportunity of being heard and pass orders on the claim within two months.
Facts
The petitioner, a contractor for the Kerala Water Authority, sought reimbursement of Goods and Services Tax (GST) for works awarded before July 1, 2017. At the time of tender, only 5% VAT was factored, and service tax was exempt for government entities. Post-GST implementation, the tax rate became 12%, and the petitioner claimed reimbursement based on the KWA's Ext.P2 circular.
Key Issues
The key legal issue was whether the contractor was entitled to reimbursement of the increased tax liability due to the transition from the VAT/Service Tax regime to GST, based on a circular issued by the Kerala Water Authority.
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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
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