Gopakumar S. vs. Kerala Water Authority

WP(C)/28115/2021HC KeralaGSTCNR KLHC01070342202117 January 2022Bench: HONOURABLE MR.JUSTICE N.NAGARESH5 pages
For Petitioner: SRI.JOBY JACOB PULICKEKUDY, SRI.ANIL GEORGE
AI SummaryAllowed

Held

The High Court, noting that the petitioner's contract was covered by the KWA circular and a representation was pending, directed the 2nd respondent (Executive Engineer) to consider and pass appropriate orders on the petitioner's representation for GST reimbursement within two months.

Facts

A government contractor completed work for the Kerala Water Authority (KWA) under an agreement from 2019 which did not explicitly provide for GST. The KWA had issued a circular directing reimbursement of GST paid by contractors. The petitioner sought a High Court direction to compel the KWA to reimburse the GST amount as per its own circular.

Key Issues

Whether the Kerala Water Authority could be compelled to reimburse GST paid by a contractor for a completed work, in accordance with its own circular, when the original agreement lacked a specific GST provision.

Sections Cited

None

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH MONDAY, THE 17TH DAY OF JANUARY 2022 / 27TH POUSHA, 1943 WP(C) NO. 28115 OF 2021 PETITIONER: GOPAKUMAR S., AGED 50 YEARS, S/O. P.SHANKARANARAYANA PILLAI, SAI KRISHNA, PLAVODU, KODUNGANOOR P.O, VATTIYURKAVU, THIRUVANANTHAPURAM – 695021. BY ADVS. SRI.JOBY JACOB PULICKEKUDY SRI.ANIL GEORGE RESPONDENTS: 1 KERALA WATER AUTHORITY, REPRESENTED BY THE MANAGING DIRECTOR, JALABHAVAN, THIRUVANANTHAPURAM – 695033. 2 THE EXECUTIVE ENGINEER, OFFICE OF THE EXECUTIVE ENGINEER, PUBLIC HEALTH DIVISION, SOUTH, KERALA WATER AUTHORITY, OBSERVATORY HILLS, VELLAYAMBALAM-TRIVANDRUM – 695033. BY ADV SHRI.P.BENJAMIN PAUL, SC, KERALA WATER AUTHORITY THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.28115/2021 2 JUDGMENT Dated this the 17th day of January, 2022 The petitioner, who is a registered Government Contractor carrying out contract works of the Kerala Water Authority, has filed this writ petition seeking to command the respondents to comply with the direction in Ext.P3 Circular.

2.

The petitioner submits that he has quote

The judgment continues below.

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