Vriddhi Infratech INDIA PVT. LTD. vs. The Executive Engineer

WP(C)/5328/2022HC KeralaGSTCNR KLHC01011533202217 February 2022Bench: HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS6 pages
For Respondent: ADV. MANU.S -ASGI
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Held

The High Court directed the 2nd respondent (Director General, CPWD) to consider the petitioner's representations regarding the anomalies in the GST reimbursement calculation sheet. The decision must be made within three months after granting the petitioner an opportunity of hearing.

Facts

A contractor for CPWD sought reimbursement of GST, challenging the methodology for calculating GST compensation provided in a CPWD circular dated 29.09.2020. The petitioner alleged that the model calculation sheet contained crucial mistakes, leading to significant loss for contractors.

Key Issues

The key legal issue was the correct methodology for calculating GST reimbursement to contractors by CPWD, specifically challenging the arithmetical accuracy of the model calculation sheet provided in a CPWD circular.

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 THURSDAY, THE 17TH DAY OF FEBRUARY 2022 / 28TH MAGHA, 1943 WP(C) NO. 5328 OF 2022 PETITIONER: VRIDDHI INFRATECH INDIA PVT. LTD. PLOT NO.330/1, GROUND FLOOR, ROAD NO.25, BANJARA HILLS, HYDRABAD - 500034, TELENGANA, REPRESENTED BY ITS VICE PRESIDENT, VENKATA RATNA PRASAD Y. BY ADV M.S.AMAL DHARSAN RESPONDENTS: 1 THE EXECUTIVE ENGINEER CENTRAL PUBLIC WORKS DEPARTMENT (CPWD), OFFICE OF THE EXECUTIVE ENGINEER, IISER TVM PROJECT DIVISION -1, MELETHUMELE, VATTIYOORKAVU P. O., THIRUVANANTHAPURAM - 695013. 2 THE DIRECTOR GENERAL CENTRAL PUBLIC WORKS DEPARTMENT (CPWD), A WING, ROOM NO.101, NIRMAN BHAWAN, NEW DELHI - 110 011. OTHER PRESENT: ADV. MANU.S -ASGI THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.02.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 5328 OF 2022 2 BECHU KURIAN THOMAS, J. =========================== W.P.(C) No.5328 of 2022 ============================ Dated this the 17th day of February, 2022 JUDGMENT The petitioner is engaged in construction works as a contractor, and claims to have carried out several works for the Central Public

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