G.Suresh vs. Kerala Water Authority
Held
The Court directed the Kerala Water Authority to consider the petitioner's representation for GST reimbursement within one month, after granting an opportunity of hearing. If found eligible, the amounts due are to be refunded within two months thereafter.
Facts
A contractor sought reimbursement of GST paid for works carried out for the Kerala Water Authority (KWA). The petitioner relied on a KWA circular promising GST reimbursement to contractors upon production of proof of payment, which the petitioner claimed to have submitted.
Key Issues
The key issue was whether the Kerala Water Authority was obligated to consider and process a contractor's claim for GST reimbursement, as per its own circular, upon the contractor providing proof of payment.
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 FRIDAY, THE 3RD DAY OF DECEMBER 2021 / 12TH AGRAHAYANA, 1943 WP(C) NO. 23880 OF 2021 PETITIONER : G.SURESH, AGED 66 YEARS, S/O.P.GOPINATHAN, SUNITHA BAHVAN, AVANVANCHERI, ATTINGAL, THIRUVANANTHAPURAM-695 103. BY ADVS. JOBY JACOB PULICKEKUDY ANIL GEORGE RESPONDENTS : 1 KERALA WATER AUTHORITY, REPRESENTED BY THE MANAGING DIRECTOR, JALABHAVAN, THIRUVANANTHAPURAM-695 033. 2 PROJECT CO-ORDINATOR, KERALA WATER AUTHORITY, JNNURM PROJECT IMPLEMENTATION UNIT, THIRUVANANTHAPURAM-695 033. 3 THE EXECUTIVE ENGINEER, OFFICE OF THE EXECUTIVE ENGINEER, PROJECT DIVISION, KERALA WATER AUTHORITY, THIRUVANANTHAPURAM-695 033. BY ADV SHRI.P.BENJAMIN PAUL, SC, KERALA WATER AUTHORITY THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.12.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 23880 OF 2021 2 BECHU KURIAN THOMAS, J. =-=-=-=-=-=-=-=-=-=-=-=-=-= W.P.(C) No.23880 of 2021 =-=-=-=-=-=-=-=-=-=-=-=-=-= Dated this the 3rd day of December, 2021 JUDGMENT Petitioner seeks reimbursement of the amounts paid by him
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.