Surya Constructions vs. Kerala Water Authority
Held
The High Court directed the Kerala Water Authority to disburse GST at the rate of 18% instead of 12% for the works completed under the agreement. This disbursement was ordered to be completed within a period of six weeks.
Facts
A contractor, successful in tenders floated by the Kerala Water Authority, sought reimbursement of Goods and Services Tax (GST) at 18%, stating that the quoted rates were exclusive of tax. The Authority was willing to disburse GST only at 12%, leading to a dispute over the applicable rate.
Key Issues
The key legal issue was the determination of the correct Goods and Services Tax (GST) rate (12% versus 18%) applicable for reimbursement to a contractor for works executed for the Kerala Water Authority.
AI-generated summary — verify with the full judgment below
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 petit
The judgment continues below.
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