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. 31568 OF 2019 PETITIONER:
M/S TOMCO ENGINEERING (P) LTD.
PALANNATTIL, KUNNACKAL P.O.MUVATTUPUZHA-682 316, REPRESENTED BY ITS MANAGING DIRECTOR PAUL P.THOMAS.
BY ADVS.
K.I.MAYANKUTTY MATHER T.K.SREEKALA RESPONDENTS:
1 KERALA WATER AUTHORITY HEAD OFFICE, JALA BHAVAN, VELLAYAMBALAM, VELLAYAMBALAM, P.O.THIRUVANANTHAPURAM-695 033, REPRESENTED BY ITS MANAGING DIRECTOR.
2 SUPERINTENDING ENGINEER, PH CIRCLE, KERALA WATER AUTHORITY, MALAPPURAM P.O., MALAPPURAM-676 505.
3 EXECUTIVE ENGINEER, KERALA WATER AUTHORITY, PROJECT DIVISION, MALAPPURAM P.O., MALAPPURAM-676 505.
4 KERALA INFRASTRUCTURE INVESTMENT FUND BOARD (KIIFB), 2ND FLOOR, FELICITY SQUARE, MG ROAD, STATUE, THIRUVANANTHAPURAM P.O.THIRUVANANTHAPURAM-695 001.
REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER.
BY ADV P.BENJAMIN PAUL, SC, KERALA WATER AUTHORITY THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No.31568/2019 2 JUDGMENT Petitioner claims that it is entitled to reimbursement of GST in respect of certain works completed for the Kerala Water Authority.
2.
When this matter is taken up for consideration today, the learned counsel appearing for the petitioner submits that in the light of Ext.P6, the petitioner may be permitted to prosecute the claim for reimbursement of GST with the respondent Water Authority.
Since in Ext.P6, funding agency has already accepted the claim of the petitioner for reimbursement of GST, on the petitioner making a suitable representation before a competent authority of the Kerala Water Authority, the competent authority shall take a decision on the claim of the petitioner also having due regard to Ext.P6. This shall be done within a period of two months from the date on which the petitioner submits a representation before the competent authority.
Sd/-
GOPINATH P.
JUDGE ats
W.P.(C)No.31568/2019 3 APPENDIX OF WP(C) 31568/2019 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE WORK ORDER GIVEN TO THE PETITIONER DATED 13.7.2017 EXHIBIT P2 TRUE COPY OF THE CIRCULAR/GST/002/17 ISSUED BY THE KERALA WATER AUTHORITY DATED 10.8.20117 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 DATED 19.2.2018 EXHIBIT P5 TRUE COPY OF THE JUDGMENT IN WPC 23630/2018 OF THIS HON'BLE COURT DATED 7.6.2018 EXHIBIT P4(a) TRUE COPY OF THE COUNTER SIGNED VOUCHER SUBMITTED BY THE PETITIONER DATED 3.8.2018 EXHIBIT P4(b) TRUE COPY OF THE COUNTER SIGNED VOUCHER SUBMITTED BY THE PETITIONER DATED 13.2.2019 EXHIBIT P5(a) TRUE COPY OF THE JUDGMENT IN WPC 15600/2019 OF THIS HON'BLE COURT DATED 3.7.2019 EXHIBIT P6 TRUE COPY OF THE APPROVED FINAL BILL DATED 3.8.2022