Navin Construction Corporation vs. Kerala Water Authority
Held
The High Court directed the Kerala Water Authority to consider the petitioner's claim for GST reimbursement, which was already verified by its Executive Engineer, within one month. If found eligible, the quantified amount must be disbursed within 30 days thereafter.
Facts
M/s Navin Construction Corporation, a contractor for Kerala Water Authority (KWA), sought reimbursement of GST paid based on a KWA circular. Despite the Executive Engineer verifying and quantifying the differential tax amount due, KWA failed to process the claim or disburse the amount for over a year.
Key Issues
The primary issue was the Kerala Water Authority's failure to process and disburse the GST reimbursement amount to the petitioner, despite its own Executive Engineer having verified and quantified the claim.
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 TUESDAY, THE 16TH DAY OF NOVEMBER 2021 / 25TH KARTHIKA, 1943 WP(C) NO. 7032 OF 2021 PETITIONER: M/S NAVIN CONSTRUCTION CORPORATION NEAR EDAPPALLY RAILWAY GATE, AIMS, PONEKKARA, COCHIN- 682 041, REPRESENTED BY ITS MANAGING PARTNER, SUGATHAN, AGED 73 YEARS, S/O. NARAYANAN. BY ADVS. JOBY JACOB PULICKEKUDY SRI.ANIL GEORGE RESPONDENTS: 1 KERALA WATER AUTHORITY REPRESENTED BY THE MANAGING DIRECTOR, JALABHAVAN, THIRUVANANTHAPURAM-695 033 2 THE SUPERINTENDING ENGINEER, P.H.CIRCLE, KERALA WATER AUTHORITY, PALAKKAD-678 001 3 THE EXECUTIVE ENGINEER, OFFICE OF THE EXECUTIVE ENGINEER, PROJECT DIVISION, KERALA WATER AUTHORITY, MINI CIVIL STATION, CHITTUR, PALAKKAD-678 001 4 THE FINANCE MANAGER AND CHIEF ACCOUNTS OFFICER, KERALA WATER AUTHORITY, JALABHAVAN, THIRUVANANTHAPURAM- 695 033 BY ADV SRI.BIJILY JOSEPH OTHER PRESENT: SRI.P.BENJAMIN PAUL, SC,KWA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 7032 OF 2021 2 BECHU KURIAN THOMAS,J -------------------------------- W.P.(C)No.7032 of 2021 ------------------------
The judgment continues below.
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