K.D.George vs. Bharat Sanchar Nigam Limited

WP(C)/13125/2021HC KeralaGSTCNR KLHC01035114202121 December 2021Bench: HONOURABLE MR.JUSTICE N.NAGARESH9 pages
For Petitioner: K.BABU THOMAS, MARYKUTTY BABUFor Respondent: MATHEWS K.PHILIP, R1 TO R4, S.P.ARAVINDAKSHAN PILLAI, R5
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Held

The High Court held that BSNL, having engaged the petitioner for the civil construction work, is obligated to settle the amounts due to the petitioner as per the agreement, irrespective of its payment disputes with CUSAT. It directed BSNL to consider the petitioner's representation and pay the amounts found due within four months.

Facts

A contractor sought recovery of ₹4,10,241/- towards service tax paid and ₹8,19,060/- for unpaid work value from BSNL for a construction project completed for Cochin University of Science and Technology (CUSAT). The service tax refund claim was rejected by tax authorities, and BSNL withheld payment to the contractor citing ongoing payment disputes with CUSAT.

Key Issues

Whether BSNL is liable to pay the contractor for completed work despite its own payment disputes with the client (CUSAT), and whether the contractor is entitled to recover service tax amounts from BSNL after a refund claim was rejected by tax authorities.

Sections Cited

Finance Act, 2016

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH TUESDAY, THE 21ST DAY OF DECEMBER 2021 / 30TH AGRAHAYANA, 1943 WP(C) NO. 13125 OF 2021 PETITIONER: K.D.GEORGE AGED 54 YEARS GOVERNMENT CONTRACTOR, PAVANA HOUSE, 7/115B, KANIAMPUZHA, EROOR P.O. ERNAKULAM DISTRICT 682 306. BY ADVS. K.BABU THOMAS MARYKUTTY BABU RESPONDENTS: 1 BHARAT SANCHAR NIGAM LIMITED, REPRESENTED BY ITS MANAGING DIRECTOR, BHARAT SANCHAR BHAVAN, HC. MATHUR LANE, JANPATH, NEW DELHI 110 001. 2 THE CHIEF GENERAL MANAGER, BSNL, TELECOM CIRCLE, PMG JUNCTION, THIRUVANANTHAPURAM 695 033. 3 THE CHIEF ENGINEER (CIVIL), BSNL CIRCLE, MANACAUD P.O. THIRUVANANTHAPURAM 695 008. 4 THE EXECUTIVE ENGINEER, BSNL CIVIL DIVISION, NO.1, 2ND FLOOR, T.E. BUILDING, DESHABIMANI ROAD, KALOOR, KOCHI 682 017. 5 COCHIN UNIVERSITY OF SCIENCE AND TECHNOLOGY, KALAMASSERRY P.O, KOCHI 682 022. REPRESENTED BY ITS REGISTRAR. BY ADVS. MATHEWS K.PHILIP, R1 TO R4 S.P.ARAVINDAKSHAN PILLAI, R5 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.12.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.13125/2021 : 2 : N. NAGARESH, J. ```````````````````````````````````````````````````

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