Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
MONDAY, THE 10TH DAY OF OCTOBER 2022 / 18TH ASWINA, 1944 WP(C) NO. 31751 OF 2019 PETITIONER/S:
TOMCO ENGINEERING (P) LTD PALANATTIL, KUNNACKAL.P.O., MUVATTUPUZHA-682316, REPRESENTED BY ITS MANAGING DIRECTOR BY ADVS.
K.I.MAYANKUTTY MATHER SMT.T.K.SREEKALA SMT.SWATHI H.PRASAD RESPONDENT/S:
1 KERALA WATER AUTHORITY HEAD OFFICE JALA BHAVAN, VELLAYAMBALAM, VELLAYAMBALAM.P.O., THIRUVANANTHAPURAM-695033 2 SUPERINTENDING ENGINEER OFFICE OF THE SUPERINTENDING ENGINEER, KERALA WATER AUTHORITY, P.H.CIRCLE, VIKAS BHAVAN.P.O, THIRUVANANTHAPURAM-695033 3 EXECUTRIVE ENGINEER SEWERAGE DIVISION, KERALA AUTHORITY-PATTOOR.P.O., THIRUVANANTHAPURAM-695024 BY ADV SRI.P.BENJAMIN PAUL, SC, KERALA WATER AUTHORITY THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 31751 OF 2019 2 JUDGMENT
Petitioner is a contractor, who was the successful bidder for certain works tendered by the Kerala Water Authority. It is the case of the petitioner that at the time when the tenders were issued and at the time of award of work, the only tax that was factored was the Value Added Tax under the Kerala Value Added Tax Act at the rate of 5%.
It is submitted that the service tax was completely exempted as the work was for a Government entity. It is submitted that after the introduction of Goods and Services Tax Act (with effect from 01.07.2017), there is no exemption and the GST has to be discharged at the rate of 12% . It is submitted that, to take care of this situation, the Kerala Water Authority has issued Ext.P2 circular. It is submitted that though the petitioner is eligible for reimbursement of GST in terms of Ext.P2 circular, the Water Authority has not considered the claim of the petitioner for reimbursement of GST.
2.
Learned counsel appearing for Kerala Water Authority submits that the Water Authority has no objection in considering the claim of the petitioner in terms of Ext.P2
WP(C) NO. 31751 OF 2019 3 Circular and a direction may be issued to the 1st respondent to consider the claim of the petitioner in terms of Ext.P2 Circular.
3.
Having heard the learned counsel appearing for the petitioner and the learned counsel appearing for the respondent Kerala Water Authority, this writ petition is disposed of, directing the 1st respondent to consider the claim made by the petitioner for reimbursement of GST in terms of Ext.P2 circular, after affording to the petitioner an opportunity of being heard. The orders shall be passed on the claim of the petitioner as above, within a period of two months from the date of receipt of a certified copy of this judgment.
The writ petition is disposed of as above.
sd/- GOPINATH P.
JUDGE ajt
WP(C) NO. 31751 OF 2019 4 APPENDIX OF WP(C) 31751/2019 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE WORK ORDER/SELECTION NOTICE GIVEN BY 2ND RESPONDENT EXHIBIT P2 TRUE COPY OF THE CIRCULAR/GST/002/17 ISSUED BY THE KERALA WATER AUTHORITY EXHIBIT P3 TRUE COPY OF THE COMMUNICATION/CIRCULAR ISSUED BY THE GOVERNMENT EXHIBIT P4 A TRUE COPY OF THE VOUCHER ISSUED BY THE 3RD RESPONDENT EXHIBIT P5 TRUE COPY OF THE JUDGMENT IN WP(C)NO.13630/2018 OF THIS HON'BLE COURT EXHIBIT P5(a) TRUE COPY OF THE JUDGMENT IN WP(C)NO.15600/2019 OF THIS HON'BLE COURT EXT.P6 TRUE COPY OF THE APPROVED FINAL BILL DATED 3.8.2022