Palathra Telecom Infrastructure Private Limited vs. . State Of Kerala
Held
The High Court did not decide the merits of the refund claim. Instead, it directed the 4th respondent (Executive Engineer) to consider the petitioner's representation and pass a reasoned order within four weeks, after affording an opportunity of hearing and allowing the petitioner to produce additional materials and precedents.
Facts
A government contractor executed road work and paid GST on materials purchased and utilized. The disbursed payment for the work did not include the GST component of Rs. 42,48,720/-. The contractor submitted a representation demanding a refund of the GST component, relying on a clause in the tender notice.
Key Issues
Whether the petitioner, a government contractor, is entitled to the refund or reimbursement of the GST component paid on materials used for a public works contract, which was not included in the final payment.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN THURSDAY, THE 3RD DAY OF NOVEMBER 2022 / 12TH KARTHIKA, 1944 WP(C) NO. 31951 OF 2022 PETITIONER: PALATHRA TELECOM INFRASTRUCTURE PRIVATE LIMITED REGISTERED OFFICE: ROOM NO.8, 4/14, PALATHRA BUILDING, THURUTHY.P.O., CHANGANACHERRY, KOTTAYAM DISTRICT - 686 535 - REPRESENTED BY ITS MANAGING DIRECTOR, SHIBU MATHEW, AGED 57, S/O. MATHEW, PALATHRA HOUSE, THURUTHY P.O, CHANGANACHERRY,KOTTAYAM DISTRICT, PIN - 686535 BY ADVS. V.PHILIP MATHEWS E.RADHAKRISHNAN RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY, PUBLIC WORKS DEPARTMENT, KERALA GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 2 THE CHIEF ENGINEER OFFICE OF THE CHIEF ENGINEER, PUBLIC WORKS DEPARTMENT, ROADS, THIRUVANANTHAPURAM, PIN - 695004 3 THE SUPERINTENDING ENGINEER PUBLIC WORKS DEPARTMENT, ROADS AND BRIDGES, SOUTH CIRCLE, NANDAVANAM ROAD, THIRUVANANTHAPURAM, PIN - 695004 4 THE EXECUTIVE ENGINEER PUBLIC WORKS DEPARTMENT, ROADS DIVISION, PWD OFFICE COMPLEX, KOTTAYAM, PIN - 686001 5 THE ASSISTANT EXECUTIVE ENGINEER PUBLIC WORKS DEPARTMENT, ROADS DIVISION KANJIRAPPALLY, PIN - 686507
WP(C). 31951/2022 2
The judgment continues below.
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