G.Suresh vs. Kerala Water Authority

WP(C)/22279/2021HC KeralaGSTCNR KLHC01056676202111 November 2021Bench: HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS3 pages
For Petitioner: JOBY JACOB PULICKEKUDY, ANIL GEORGE, DAJISH JOHN, HARIKRISHNAN P., MIDHUNAMOL T.S
AI SummaryAllowed

Held

The High Court directed the Kerala Water Authority (first respondent) to consider and pass orders on the petitioner's representation (Ext.P5) within one month, after granting him an opportunity of hearing. If found eligible for the refund, the payment must be released to the petitioner within three months thereafter.

Facts

The petitioner, a contractor engaged by the Kerala Water Authority, sought reimbursement of GST paid by him for contract work. He contended that he was entitled to this reimbursement based on a General Circular issued by the Kerala Water Authority on August 10, 2017, which stipulated conditions for such refunds.

Key Issues

The key legal issue was whether the petitioner was entitled to reimbursement of GST paid by him from the Kerala Water Authority, in light of a specific circular issued by the Authority regarding such reimbursements to contractors.

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 THURSDAY, THE 11TH DAY OF NOVEMBER 2021 / 20TH KARTHIKA, 1943 WP(C) NO. 22279 OF 2021 PETITIONER : G.SURESH, AGED 66 YEARS, S/O. GOPINANTHAN, SUNITHA BHAVAN, AVANAVANCHERI, ATTINGAL, THIRUVANANTHAPURAM-695 013 BY ADVS. JOBY JACOB PULICKEKUDY ANIL GEORGE DAJISH JOHN HARIKRISHNAN P. MIDHUNAMOL T.S. RESPONDENTS : 1 KERALA WATER AUTHORITY, REPRESENTED BY THE MANAGING DIRECTOR, JALABHAVAN, THIRUVANANTHAPURAM-695 033 2 THE SUPERINTENDING ENGINEER, P.H.CIRCLE, KERALA WATER AUTHORITY, THIRUVANANTHAPURAM-695 033 3 THE EXECUTIVE ENGINEER, OFFICE OF THE EXECUTIVE ENGINEER, WATER SUPPLY DIVISION, ATTINGAL-695 101 BY ADV SHRI.P.BENJAMIN PAUL, SC, KERALA WATER AUTHORITY THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 22279 OF 2021 2 BECHU KURIAN THOMAS, J. =-=-=-=-=-=-=-=-=-=-=-=-=-= W.P.(C) No.22279 of 2021 =-=-=-=-=-=-=-=-=-=-=-=-=-= Dated this the 11th day of November, 2021

JUDGMENT Petitioner was a contractor engaged by the Kerala Water Authority for carrying out a

The judgment continues below.

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