Surya Constructions v. Kerala Water Authority - Kerala High Court, 04 July 2022

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 4TH DAY OF JULY 2022 / 13TH ASHADHA, 1944 WP(C) NO. 16479 OF 2022 PETITIONER: SURYA CONSTRUCTIONS (JV PARTNER OF M/S. VELJI RATNA SORATHIA INFRA PVT. LTD.) 4TH FLOOR, MALAYIL MAJESTY, NEAR RAILWAY OVERBRIDGE, REFINERY ROAD, THRIPUNITHURA, ERNAKULAM-682 305 REPRESENTED BY ITS MANAGING PARTNER, SHRI. JOSE VALOTHIL. BY ADVS. A.KUMAR P.J.ANILKUMAR G.MINI(1748) P.S.SREE PRASAD JOB ABRAHAM AJAY V.ANAND RESPONDENTS: 1 KERALA WATER AUTHORITY PUBLIC HEALTH CIRCLE, KOLLAM-691001, REPRESENTED BY ITS, THROUGH ITS EXECUTIVE ENGINEER. 2 SUPERINTENDING ENGINEER, KERALA WATER AUTHORITY, PUBLIC HEALTH CIRCLE, KOLLAM. 691001. BY ADV GEORGIE JOHNY THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P (C) No.16479/2022 -2- J U D G M E N T The petitioner is a contractor who participated in certain tenders floated by the Kerala Water Authority and was awarded with work after being successful in the tender. The petitioner states that the rates quoted by the petitioner were exclusive of Goods and Services Tax Act and the petitioner is therefore entitled to reimbursement of taxes @ 18% which is the rate applicable as far as the works done on behalf of the Kerala Water Authority is concerned. It is submitted that a dispute arose on account of the fact that while the Water Authority is willing to disburse the GST @ 12%, the actual rate of tax applicable is 18%.

The learned Standing counsel appearing for the respondents on instructions would submit that the petitioner is actually entitled to claim GST @18% and the writ petition can be ordered accordingly.

Taking into consideration the submissions of both sides this writ petition will stand disposed of directing the respondents to ensure that the GST is disbursed @18% in respect of works completed under Ext.P2 agreement instead of 12%. This shall be done at the earliest, within a period of 6 weeks from the date of receipt of a certified copy of this judgment. GOPINATH P. JUDGE AMG

W.P (C) No.16479/2022 -3- APPENDIX OF WP(C) 16479/2022 PETITIONER EXHIBITS Exhibit P1OF THE SELECTION NOTICE DATED 08.02.2022. Exhibit P2OF THE AGREEMENT DATED 25.02.2022. Exhibit P3OF THE PRESS RELEASE OF THE GOODS AND SERVICES TAX DEPARTMENT OF THE STATE OF KERALA DATED 31.12.2021. Exhibit P4OF THE E-MAIL COMMUNICATION DATED 14.02.2022. Exhibit P5OF THE COMMUNICATION DATED 19.02.2022 DULY ACKNOWLEDGED. Exhibit P6OF THE PETITIONER'S COMMUNICATION DATED 18.04.2022. Exhibit P7OF THE VOUCHER DATED 06.04.2022. Exhibit P7 AOF THE VOUCHER DATED 21.04.2022.