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 reimbursement of GST in terms of its Ext.P2 circular. This consideration must include affording the petitioner an opportunity of being heard, and orders are to be passed within two months.
Facts
The petitioner, a contractor for the Kerala Water Authority (KWA), sought reimbursement of Goods and Services Tax (GST) for works contracts awarded before the GST regime. Initially, only 5% VAT was factored in, and service tax was exempted, but after 01.07.2017, GST at 12% became applicable. Despite KWA issuing a circular (Ext.P2) for GST reimbursement, the petitioner's claims were not considered.
Key Issues
Whether the petitioner is entitled to reimbursement of Goods and Services Tax (GST) for works contracts from the Kerala Water Authority, based on the Authority's internal circular (Ext.P2) issued after the introduction of GST.
Sections Cited
Goods and Services Tax Act, Kerala Value Added Tax Act
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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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