Navin Construction Corporation vs. Kerala Water Authority
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUE AY, 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 ------------------------------------ Dated this the 16th day of November, 2021 JUDGMENT Petitioner was engaged by the Kerala Water Authority for carrying out contract works. It is claimed by the petitioner that, on account of the circular issued by the Kerala Water Authority on 10/8/2017, petitioner is entitled to reimburse the GST paid by it. An application to the aforesaid effect was filed on 16/1/2020 and the same was enquired into by the Executive Engineer. Thereafter by communication dated 15/7/2020, petitioner was intimated that it was entitled to a differential tax amount of Rs.15,93,023/- and that the Water Authority may consider the admissibility of the claim as verified by the Executive Engineer. Ext.P5 is the voucher issued relating to the amounts due to the petitioner.
WP(C) NO. 7032 OF 2021 3
The learned counsel for the petitioner contended that, though more than a year have lapsed, petitioner has not been paid the amount nor its claim been considered by the 1st respondent.
I have heard the learned counsel for the petitioner Adv.Joby Jacob Pulickekudy as well as the learned Standing Counsel Adv.Benjamin Paul on behalf of the respondents.
In view of the claim verified and found due by the Executive Engineer as seen from Ext.P4, the 1st respondent is bound to consider the claim put-forth by the petitioner on 16/1/2020 and pass appropriate orders thereon at the earliest.
Having regard to the fact that, eligibility of the petitioner for the differential tax was quantified as early as in July 2020, there will be a direction to the 1st respondent to consider and pass appropriate orders on the admissibility of the claim of the petitioner as demanded under letter dated 16/1/202, within a period of one month
WP(C) NO. 7032 OF 2021 4 from today and, if the petitioner is found eligible, the amounts due to the petitioner shall be disbursed to it within a period of 30 days thereafter. BECHU KURIAN THOMAS JUDGE AJM
WP(C) NO. 7032 OF 2021 5 APPENDIX OF WP(C) 7032/2021 PETITIONER’S EXHIBITS : EXHIBIT P1 THE PHOTOCOPY OF THE AGREEMENT SIGNED BY THE PETITIONER AND THE 2ND RESPONDENT DATED 23.11.2017. EXHIBIT P2OF CIRCULAR NO. 0023/2011/07- AM/FIN/KWA DATED 10.08.2017 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3OF REPRESENTATION DATED 08.07.2020 SUBMITTED BEFORE THE 3RD RESPONDENT REQUESTING TO REFUND GST AMOUNT. EXHIBIT P4OF LETTER DATED 15.07.2020 ISSUED BY THE 3RD RESPONDENT TO THE 4TH RESPONDENT. EXHIBIT P5OF CB3 VOUCHER FOR AN AMOUNT OF RS. 15, 93,023/- DATED 21.07.2020 ISSUED BY THE 3RD RESPONDENT. RESPONDENT’S EXHIBITS : NIL AJM //// PA TO JUDGE
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.