Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN THURSDAY, THE 11TH DAY OF AUGUST 2022 / 20TH SRAVANA, 1944 WP(C) NO. 21155 OF 2022 PETITIONER:
K.M. ROY, AGED 54 YEARS S/O OUSEPH MATHEW, KAITHACKAL HOUSE, KATTACHIRA P.O, KOTTAYAM-686572 BY ADV P.DEEPAK RESPONDENTS:
1 THE SUPERINTENDING ENGINEER, OFFICE OF THE SUPERINTENDING ENGINEER, MINOR IRRIGATION CIRCLE, JALA VIJNANA BHAVAN, MUTTADA ROAD, KOWDIAR P.O, THIRUVANANTHAPURAM-695005 2 THE EXECUTIVE ENGINEER, MINOR IRRIGATION DIVISION, KOTTAYAM-686 001 GOVT.PLEADER.SMT.K.AMMINIKUTTY THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P(C)No.21155/2022 2 V.G.ARUN J.
------------------------------------- W.P.(C) No.21155 of 2022 --------------------------------- Dated this the 11th day of August 2022 JUDGMENT
The petitioner is a registered partnership firm and a Category-A contractor. The Central Goods and Services Tax Act,2017 having come into force on 01/07/2017, the petitioner has been remitting GST at the rate of 12% on the public works executed and completed after that date. The petitioner claims that GST was remitted even in respect of certain public works tendered prior to 1/7/2017 also.
2. Learned counsel for the petitioner referred to Ext.P3 Government order and submitted that the petitioner is eligible for “Net GST Compensation” in respect of the public works tendered prior to 1/7/2017. Pointing out this aspect and seeking immediate refund of the amount remitted towards GST, the petitioner has submitted Ext.P4 series of representations. Learned Counsel for the petitioner submitted that, for the time being, petitioner will be satisfied with a direction to the second respondent to consider the representations and pass reasoned orders thereon.
3. Learned Government Pleader submitted that such a direction can be issued, but the second respondent's discretion to pass appropriate
W.P(C)No.21155/2022 3 orders should be left open.
The writ petition is accordingly disposed of, directing the second respondent to consider Ext.P4 series of representations and pass reasoned orders thereon with specific reference to Ext.P3 order. The orders, as directed above, shall be passed within six weeks of receipt of a copy of this judgment.
Sd/-
V.G.ARUN Judge dpk
W.P(C)No.21155/2022 4 APPENDIX OF WP(C) 21155/2022 PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF THE AGREEMENT DATED 27/05/2016 (RELEVANT PAGES ONLY) Exhibit P2 A TRUE COPY OF THE WORK COMPLETION CERTIFICATE DATED 30/07/2019 JUDGMENT DATED 04.12.2019 IN WPC NO: 29940 OF 2019 Exhibit P3 A TRUE COPY OF THE GOVERNMENT ORDER (NO:
2/2018/PWD) DATED 27.01.2018 Exhibit P4 A TRUE COPY OF THE REPRESENTATION DATED 15/03/2019 Exhibit P4A A TRUE COPY OF THE REPRESENTATION DATED 30/11/2019 Exhibit P4B A TRUE COPY OF THE REPRESENTATION DATED 12/10/2020 Exhibit P4C A TRUE COPY OF THE REPRESENTATION DATED 01/01/2021 Exhibit P5 A TRUE COPY OF THE JUDGMENT DATED 04/12/2019 IN WPC NO: 29440 OF 2019