M/S. Jyothy Constructions vs. Kerala Water Atuhority
Held
The High Court directed the Kerala Water Authority to consider the petitioner's representation for GST reimbursement within two months from the date of judgment, after affording the petitioner an opportunity of being heard.
Facts
An 'A' class contractor completed a work for the Kerala Water Authority and received payment. The contractor claimed entitlement to GST reimbursement over the paid amount, citing an internal KWA circular, and filed a representation which remained unconsidered.
Key Issues
Whether the Kerala Water Authority was obligated to consider the contractor's representation seeking GST reimbursement for a completed work, especially when an internal circular on GST reimbursement existed.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 21ST DAY OF NOVEMBER 2022 / 30TH KARTHIKA, 1944 WP(C) NO. 9266 OF 2022 PETITIONER: 1 M/S. JYOTHY CONSTRUCTIONS, REP. BY MANAGING PARTNER, ABRAHAM RAJU AGED 37 YEARS, S/O. A.V. VARGHESE, RESIDING AT EDAYANAL HOUSE, PAZHAMTHOTTAM P.O., ALUVA, ERNAKULAM , 683 565. BY ADVS. TESSY JOSE ELDHO PAUL RESPONDENTS: 1 KERALA WATER ATUHORITY, REPRESENTED BY THE MANAGING DIRECTOR , JALABHAVAN VELLAYAMBALAM, THIRUVANANTHAPURAM P.O., THIRUVANANTHAPURAM 695 033. 2 THE SUPERINTENDING ENGINEER, KERALA WATER AUTHORITY, P.H. CIRCLE, KANNUR 670 012. 3 THE EXECUTIVE ENGINEER, KERALA WATER AUTHORITY, W.S . DIVISION, KANNUR 670 012. 4 THE FINANCE MANAGER AND CHIEF ACCOUNTS OFFICER, KERALA WATER AUTHORITY JALABHAVAN, VELLAYAMBALAM, THIRUVANANTHAPURAM 695 033. ADV. P.M. JOHNY, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.9266 of 2022 2 JUDGMENT Dated this the 21st day of November, 2022 The petitioner is an ‘A’ class Government contractor. He was a successful bidder in respect of a work for the Kera
The judgment continues below.
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