T.I.Raju v. State Of Kerala - Kerala High Court, 18 March 2022

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 18TH DAY OF MARCH 2022 / 27TH PHALGUNA, 1943 WP(C) NO. 2821 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 ADV TESSY JOSE RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM-695 001 2 ADDITIONAL CHIEF SECRETARY (FINANCE), SECRETARIAT, THIRUVANANTHAPURAM-695001 3 THE MANAGING DIRECTOR, KERALA WATER AUTHORITY, JALABHAVAN, VELLAYAMBALAM, THIRUVANANTHAPURAM-695 033. 4 THE EXECUTIVE ENGINEER, KERALA WATER AUTHORITY, P.H. DIVISION, KOZHIKODE 673 009. OTHER PRESENT: SR.GP-SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.03.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 2821 OF 2021 2 BECHU KURIAN THOMAS, J. =========================== W.P.(C) No.2821 of 2022 ============================ Dated this the 18th day of March, 2022 JUDGMENT The petitioner claims to be an A-class Government Contractor, who had undertaken works under the 3rd and 4th respondents. According to the petitioner, after implementation of the Goods and Service Tax, petitioner ought to have been granted the GST payable on the bills raised by him for the works done. It is alleged that while preparing the estimate for the work, GST amount was not included, but while closing the final bill, 2% was deducted from the final bill and thereafter, petitioner paid another 10% as GST. Thus, 12% has been paid by the petitioner towards GST, which amounts are required to be re-imbursed by the Kerala Water Authority.

Since confusion prevailed after GST was brought in, the Kerala Water Authority, decided to reimburse the GST payable to contractors who carried out works tendered prior to the new

WP(C) NO. 2821 OF 2021 3 enactment. As far as those contractors who were awarded works after GST was enforced, Government issued a Circular dated 01.03.2019, wherein, it is stated in Clauses 9 and 10, as follows:

“9. When the bills for any goods, services or both or Public Works procured are processed, the payment has to be made to the contractor for the total value of the works at contract rates PLUS the applicable GST rate.

10.

In case of change in the GST rate between the date of invoice and date of supply OR last date of submission of tender (in case of works), and the date of release of payment for works done, the prevailing GST Rate will be reckoned as per the GST laws of the Central and State Governments for payment.”

On the basis of the aforesaid circular, petitioner contends that he is entitled to be reimbursed with the tax paid by him.

Seeking the benefit of the circular, petitioner submitted a request on 12.11.2020, requesting reimbursement of the GST deducted/paid by him, on the final bill submitted for the work awarded. According to the petitioner, the said representation is still pending consideration and no decision has been taken by the Water Authority and no amount has also been reimbursed.

Shri.Joji Johny, learned Standing Counsel for the 3rd and

WP(C) NO. 2821 OF 2021 4 4th respondents submitted that the eligibility of the petitioner to be reimbursed with GST is a matter that requires consideration.

Having regard to the circumstances of the case, I am of the view that since petitioner’s representation as Ext.P4 is already pending consideration for more than one year, it is essential that a decision be taken on the representation, as expeditiously as possible. Therefore, there will be a direction to the 3rd respondent to consider and dispose of the request made by the petitioner, as Ext.P4, as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a copy of this judgment, after hearing the petitioner also. If the petitioner is found entitled to the reimbursement as sought for, necessary steps shall be initiated to pay the same without delay. The writ petition is disposed of as above. BECHU KURIAN THOMAS JUDGE ssa/

WP(C) NO. 2821 OF 2021 5 Corrigendum Dated 25.03.2022 “W.P.(C)No.2821 of 2022” shown in the header of the judgment shall be read as “W.P.(C)No.2821 of 2021”. BECHU KURIAN THOMAS JUDGE ssa/

WP(C) NO. 2821 OF 2021 6 APPENDIX OF WP(C) 2821/2021 PETITIONER’S EXHIBITS EXHIBIT P1OF THE AGREEMENT NO. EE/PHD/KKD/69/2017-18 DATED 2.3.2018. ENTERED INTO BETWEEN THE PETITIONER AND 4TH RESPONDENT. EXHIBIT P2 AOF THE BILL DATED 29.3.2019 SHOWING DEDUCTION OF 2% GST. EXHIBIT P3OF THE CIRCULAR NO. 18/2019 DATED 1.3.2019 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P4OF THE REPRESENTATION DATED 12.11.2020 SENT BY THE PETITIONER TO THE 4TH RESPONDENT.