Gopakumar S. vs. Kerala Water Authority

WP(C)/29756/2021HC KeralaGSTCNR KLHC01073673202116 February 2022Bench: HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS4 pages
For Petitioner: ANIL GEORGE, JOBY JACOB PULICKEKUDY, DAJISH JOHN, HARIKRISHNAN P
AI SummaryAllowed

Held

The High Court directed the first respondent, Kerala Water Authority, to consider and pass appropriate orders on the petitioner's representation (Ext.P4) within three months from the date of receipt of the judgment, after granting him an opportunity of hearing.

Facts

The petitioner, a registered contractor for the Kerala Water Authority (KWA), claimed absorption of GST liability based on KWA's Circular No. GST/2/2017 dated 10.08.2017. He had submitted a representation (Ext.P4) to the KWA for this purpose.

Key Issues

The primary issue was whether the Kerala Water Authority was obligated to consider the petitioner's representation regarding the absorption of GST liability as per its own 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 WEDNESDAY, THE 16TH DAY OF FEBRUARY 2022 / 27TH MAGHA, 1943 WP(C) NO. 29756 OF 2021 PETITIONER : GOPAKUMAR S., AGED 50 YEARS, S/O.P.SHANKARANARAYANA PILLAI, SAI KRISHNA, PLAVODU, KODUNGANOOR P.O., VATTIYURKAVU, THIRUVANANTHAPURAM - 695 021. BY ADVS. ANIL GEORGE JOBY JACOB PULICKEKUDY DAJISH JOHN HARIKRISHNAN P. RESPONDENTS : 1 KERALA WATER AUTHORITY, REPRESENTED BY THE MANAGING DIRECTOR, JALABHAVAN, THIRUVANANTHAPURAM - 695 033. 2 THE EXECUTIVE ENGINEER, KERALA WATER AUTHORITY, OFFICE OF THE EXECUTIVE ENGINEER, HEAD WORKS DIVISION, ARUVIKKARA - 695 564. BY ADV SHRI.P.BENJAMIN PAUL, SC, KERALA WATER AUTHORITY THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.02.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 29756 OF 2021 2 BECHU KURIAN THOMAS, J. =-=-=-=-=-=-=-=-=-=-=-=-=-= W.P.(C) No.29756 of 2021 =-=-=-=-=-=-=-=-=-=-=-=-=-= Dated this the 16th day of February, 2022

JUDGMENT Petitioner is a registered contractor who had carried out various works for the Kerala Water Authority. The claim of the petitioner is based upon

The judgment continues below.

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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.