T.I.Raju vs. State Of Kerala
Held
The Court directed the competent respondent (Kerala Water Authority) to consider and pass appropriate orders on the petitioner's representation (Ext.P4) within three months. It clarified that the petitioner must be given an opportunity to produce proof of GST payment before a decision is taken.
Facts
A government contractor sought reimbursement of 12% GST from the Kerala Water Authority, claiming increased tax liability after the enactment of the Goods and Services Tax Act, 2017. He relied on a KWA circular for such reimbursement and had submitted a representation (Ext.P4) which remained undecided.
Key Issues
Whether the petitioner, a government contractor, is entitled to reimbursement of additional GST paid on works carried out, and the procedural requirement for the Kerala Water Authority to consider his representation seeking such reimbursement.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 20TH DAY OF MAY 2022 / 30TH VAISAKHA, 1944 WP(C) NO. 3791 OF 2021 PETITIONER : T.I.RAJU, AGED 73 YEARS, S/O.LATE T.E.ITHAPIRI, GOVERNMENT CONTRACTOR THURUTHUMMEL HOUSE, KUSUMAGIRI P.O., KOCHI – 682 030. BY ADVS. ELDHO PAUL SMT.TESSY JOSE RESPONDENTS : 1 STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM – 695 001. 2 ADDITIONAL CHIEF SECRETARY (FINANCE), SECRETARIAT, THIRUVANANTHAPURAM – 695 001. 3 THE MANAGING DIRECTOR, KERALA WATER AUTHORITY, JALABHAVAN, VELLAYAMBALAM, THIRUVANANTHAPURAM – 695 033. 4 THE SUPERINTENDING ENGINEER, KERALA WATER AUTHORITY, P.H.CIRCLE, KOZHIKODE – 673 009. 5 THE EXECUTIVE ENGINEER, KERALA WATER AUTHORITY, P.H.DIVISION, SULTHANBATHERI, WAYANAD – 673 592. BY DR.THUSHARA JAMES, SENIOR GOVT.PLEADER BY SHRI.P.BENJAMIN PAUL, SC, KERALA WATER AUTHORITY GEORGIE JOHNY THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.05.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 3791 OF 2021 2
BECHU KURIAN THOMAS, J.
The judgment continues below.
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