Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN TUESDAY, THE 22ND DAY OF NOVEMBER 2022 / 1ST AGRAHAYANA, 1944 WP(C) NO. 37040 OF 2022 PETITIONER:
TECHNOVISION SURVEYS & MAPPING CO. PVT. LTD VISION ENCLAVE, 17/27(3), FIRST FLOOR, NEAR SOUTH POLICE STATION, OPP. POLICE QUARTERS, KUNNATHURMEDU, PALAKKAD-678013.
REPRESENTED BY ITS MANAGING DIRECTOR MR. SUNNY GOPIDAS.
BY ADVS.
TERRY V.JAMES RILGIN V.GEORGE RESPONDENTS:
1 THE CHIEF ENGINEER (IRRIGATION & ADMINISTRATION) PUBLIC OFFICE COMPLEX, MUSEUM P.O, THIRUVANANTHAPURAM- PIN - 695033 2 THE SUPERINTENDING ENGINEER IRRIGATION SOUTH CIRCLE, 2ND CIRCLE, CWC BUILDING, LMS COMPOUND, THIRUVANANTHAPURAM- PIN - 695033 3 THE EXECUTIVE ENGINEER IRRIGATION DIVISION, KSHB BUILDING, KOTTAYAM- PIN - 686004 BY GOVERNMENT PLEADER SRI. P.S. APPU THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C). 37040/2022 2 JUDGMENT Dated this the 22nd day of November, 2022 The petitioner is a Company is engaged in the field of survey and mapping. The petitioner entered into an agreement with the 2nd respondent on 16.05.2017, for the investigation estimate of flood prone area mapping of Manimala river in Kottayam and Pathanamthitta Districts. The estimate for the work was fixed at Rs.24,98,305/-. As per the general terms and conditions, the rate quoted was to be inclusive of applicable taxes. The GST regime was introduced 01.07.2017, after the agreement was executed. But, the work was completed on 20.01.2018 after introduction of GST. The cost of the work executed by the petitioner came to Rs.18,68.059/-. As 30% of the work was completed prior to the introduction of GST, the bill for the said work amounting to Rs.6,94,750/- was raised. According to the petitioner, after the introduction of GST, GST amounting to Rs.2,11,196/-
W.P.(C). 37040/2022 3 against the balance invoice amount of Rs.11,73,309/- was paid.
The 2nd respondent disbursed an amount of Rs.17,74,654/- towards full and final settlement of the bill, after withholding an amount of Rs.2,11,196/- towards GST.
The petitioner submitted Ext. P3 request for refund of the GST component also. The 2nd respondent having failed to respond, this writ petition is filed seeking the following reliefs:
A. issue a writ of mandamus or such other appropriate writ, order or direction, directing the 2nd respondent to pass orders on Ext.P3 application dated 7.6.2019 of the petitioner after hearing the petitioner forthwith;
B. to issue such appropriate interim, incidental or other orders as may be deemed just and necessary in the facts and circumstances.
2.
I heard the learned counsel for the petitioner and the learned Government Pleader.
3.
Learned Counsel for the petitioner contended that the GST regime having been introduced after the execution of the agreement, the petitioner is entitled for refund of the GST paid by it. In support of this argument, reliance is placed on
W.P.(C). 37040/2022 4 Ext.P4 circular.
4.
Learned Government Pleader refuted the contention, referring to Clause 44 of Ext.P2 agreement, as per which the contractor is liable to pay sales tax against all payments.
4. I refrain from delving into the dispute, since petitioner's representation is pending consideration before the competent authority. Being so, it is for the said authority to take a decision in the matter.
The writ petition is accordingly disposed of directing the 2nd respondent to consider Ext.P3 representation and pass a reasoned order thereon within three months, after affording an opportunity of hearing to the petitioner.
Sd/- V.G.ARUN JUDGE sb
W.P.(C). 37040/2022 5 APPENDIX OF WP(C) 37040/2022 PETITIONER EXHIBITS Exhibit P1 THE TRUE COPY OF THE AGREEMENT DATED 16.5.2017 WITH THE STATE OF KERALA THROUGH THE 2ND RESPONDENT FOR INVESTIGATION ESTIMATE OF FLOOD PRONE AREA MAPPING OF MANIMALA RIVER IN KOTTAYAM AND PATHANAMTHITTA DISTRICT, Exhibit P2 THE TRUE COPY OF THE ESTIMATE OF THE WORK (RELAVENT PAGES) Exhibit P3 THE TRUE COPY OF THE LETTER DATED 07/06/2019 Exhibit P4 THE TRUE COPY OF THE CIRCULAR NO. 18/2019/FI.
DATED 1.3.2019 ISSUED BY THE GOVERNMENT OF KERALA