Sri.Kubera Constructions PVT.LTD vs. State Of Kerala
Held
The High Court dismissed the petition, finding no merit in the contractor's claim for GST reimbursement. The Court noted that the contractor had explicitly stated in letters that GST was included in their rates and accepted the tender terms, and the work order stipulated the amount was inclusive of all taxes.
Facts
A contractor was awarded a building construction contract by KSITIL based on a tender floated before GST implementation. The tender documents and pre-bid meeting minutes mentioned 'service tax will be paid extra'. After GST came into force, the contractor claimed GST reimbursement over the contract amount, which KSITIL rejected.
Key Issues
Whether the contractor was entitled to reimbursement of Goods and Services Tax (GST) over and above the contract amount, given pre-GST tender conditions mentioning 'service tax extra' and the contractor's subsequent communications acknowledging GST inclusion.
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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 GOPINATH P. THURSDAY, THE 1ST DAY OF SEPTEMBER 2022 / 10 TH BHADRA, 1944 WP(C) NO. 28592 OF 2019 PETITIONER: SRI.KUBERA CONSTRUCTIONS PVT.LTD BALAJI CELEBRATION'B'WING, NEAR GANAPATI MANDIR, VISHRAMBAG- SANGLI 416 415 ,REPRESENTED BY ITS DIRECTOR, MOTILAL PAREK, AGED 55 YEARS, S/O SRINARAYAN, FLAT NO.1, ARCHANA APARTMENT, NEAR GANAPATI MANDIR, VISRAMBAG, SANGLI-416 415 BY ADVS.GEORGE VARGHESE(PERUMPALLIKUTTIYIL) A.R.DILEEP P.J.JOE PAUL RAJAN G. GEORGE RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY CHIEF SECRETARY, GOVERNMENT SECRETARIAT, THIRUVNANTHAPURAM-695 001 2 SECRETARY TO GOVERNMENT OF KERALA INFORMATION TECHNOLOGY DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001 3 PRINCIPAL SECRETARY,GOVERNMENT OF KERALA , FINANCE DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001 4 PRINCIPAL SECRETARY TO GOVERNMENT OF KERALA KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM -695 001 5 KERALA STATE IT INFRASTRUCTURE LTD . TC 14/196/2, CHANDRASEKHARAN NAIR STADIUM, THIRUVANANTHAPURAM- 695 033 REPRESENTED BY ITS MANAGING DIRECTOR,TC 14/196/2, CHAN
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