M/S Tomco Engineering (P) LTD. vs. Kerala Water Authority
Held
The High Court directed the Kerala Water Authority to consider the petitioner's representation for GST reimbursement. The Authority was instructed to take a decision on the claim within two months, giving due regard to Ext.P6 where the funding agency accepted the claim.
Facts
M/S TOMCO ENGINEERING (P) LTD. sought reimbursement of GST for works completed for the Kerala Water Authority. The petitioner claimed entitlement to this reimbursement, especially since the funding agency had already accepted the claim as evidenced by Ext.P6.
Key Issues
The key issue was the petitioner's entitlement to reimbursement of GST from the Kerala Water Authority for completed works, particularly in light of the funding agency's prior acceptance of the claim.
AI-generated summary — verify with the full judgment below
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
The judgment continues below.
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