Judgment
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 OTHER PRESENT:
SPL.GP K.V. MANOJ KUMAR THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C). 31951/2022 3 JUDGMENT Dated this the 3rd day of November, 2022 The petitioner, a Government Contractor, had executed the work of providing BM and BC to Theeradesam road – Kanjirappally – Manimala - Kulathurmoozhy road based on Ext. P1 tender notice. While executing the work, the petitioner had paid GST for the articles purchased and utilized.
The petitioner submitted his bill and while disbursing the amount, the GST component of Rs.42,48,720/- paid by the petitioner was not included. Hence the petitioner has submitted Ext. P8 representation demanding refund of the GST component paid by him. In support of the demand, the petitioner has relied on Clause 3.5 of Ext.P1.
2. Although various contentions were raised by the learned counsel for the petitioner and the learned Government Pleader regarding the petitioner's entitlement for refund of the GST component, in so far as the matter is pending before the appropriate authority, it is for that authority to take a
WP(C). 31951/2022 4 reasoned decision in the matter after considering all relevant aspects including the applicable provisions and the binding precedents.
The writ petition is accordingly disposed of directing the 4th respondent to consider Ext. P8 and pass a reasoned order thereon after affording an opportunity of hearing to the petitioner or his authorized representative. The petitioner is at liberty to supplement his contention by producing requisite materials, including binding precedents, if any, of this Court.
A decision in the manner directed above shall be taken within four weeks.
Sd/- V.G.ARUN JUDGE sb
WP(C). 31951/2022 5 APPENDIX OF WP(C) 31951/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF RELEVANT PORTION OF TENDER NOTICE NO.TN339/SESC/2018-19 ISSUED BY THE 3RD RESPONDENT ALONG WITH CONDITIONS OF CONTRACT .
Exhibit P2 TRUE COPY OF BID SUBMISSION CONFIRMATION.
Exhibit P3 TRUE COPY OF THE PRINT OUT OF THE BOQ (BILL OF QUANTITIES) SUBMITTED ALONG WITH THE BID.
Exhibit P4 COPY OF LETTER OF ACCEPTANCE DATED 5.2.2019 ISSUED BY THE 2NDRESPONDENT Exhibit P4(a) COPY OF SELECTION NOTICE DATED 6.2.2019 ISSUED BY THE 3RD RESPONDENT Exhibit P5 COPY OF BILL.
Exhibit P6 COPY OF REPRESENTATION DATED 28.11.2019 SUBMITTED BEFORE THE 4TH RESPONDENT REQUESTING TO REIMBURSE GOODS AND SERVICE TAX TO THE PETITIONER.
Exhibit P7 COPY OF REPRESENTATION DATED 25.3.2020 SUBMITTED BEFORE THE 4TH RESPONDENT Exhibit P8 COPY OF REPRESENTATION DATED 22.8.2022 SUBMITTED BEFORE THE 4THRESPONDENT Exhibit P9 Copy of abstract estimate for the Budget work 2018-19 improvements to Palace Road from Ch:
2/150 to 2/650 (in front of General Hospital) in Ambalapuzha LAC.
Exhibit P10 Copy of abstract estimate for the Budget work 2018-19 improvements to Mannancherry Ponnad road from Ch: 1/000 to 4/112.
Exhibit P11 copy of abstract estimate for the work of Providing BM BC to Theeradesam Road (Kanjirappally-Manimala-Kulathurmoozhy Road):
Ch 13/000 to 18/000 Km.