Jilmon John vs. State Of Kerala
Held
The High Court dismissed the appeal, affirming that the tender conditions (Clause 44) explicitly placed the liability for sales tax, at rates applicable from time to time, on the bidder, and that quoted rates would remain unaffected by tax changes. The Court noted that the GST regime was in contemplation and that input tax credit under GST could benefit the contractor.
Facts
A successful bidder in a government tender sought a refund of Earnest Money Deposit (EMD) and re-notification of the tender, arguing that the implementation of Goods and Services Tax (GST) after the tender notification substantially increased his tax liability. The Single Judge dismissed his petition, which the appellant challenged.
Key Issues
Whether a successful bidder is entitled to a refund of EMD and re-notification of a tender due to increased tax liability arising from the implementation of GST after the tender notification, despite tender conditions placing tax liability on the bidder irrespective of rate changes.
Sections Cited
None
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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 K.VINOD CHANDRAN & THE HONOURABLE MR.JUSTICE C. JAYACHANDRAN TUESDAY, THE 11TH DAY OF OCTOBER 2022 / 19TH ASWINA, 1944 WA NO. 1233 OF 2021 AGAINST THE ORDER/JUDGMENTWP(C) 27226/2018 OF HIGH COURT OF KERALA APPELLANT: JILMON JOHN, AGED 56 YEARS GOVERNMENT CONTRACOTOR, MADATHIL HOUSE, MANAKKAD POST,THODUPUZHA, IDUKKI-685608. BY ADVS. P.SHANES METHAR N.KRISHNA PRASAD RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, PUBLIC WORKS DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 THE SECRETARY TO THE GOVERNMENT FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001. 3 THE SUPERINTENDING ENGINEER, P.W.D.ROADS AND BRIDGES, CENTRAL CIRCLE, ALUVA, ERNAKULAM-683101. OTHER PRESENT: MANOJ KUMAR- G.P THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 11.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.A No.1233/2021 2 K.VINOD CHANDRAN & C. JAYACHANDRAN, JJ ----------------------------------------------------------------- W.A No.1233 of 2021 in W.P(C) No.27226 of 2018 ---------------------------------------------------- Date
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