G.Suresh vs. Kerala Water Authority

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WP(C)/22279/2021HC KeralaGSTCNR KLHC01056676202111 November 2021Bench: HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THUR AY, 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 contract work. He alleges that the GST was liable to be paid by the respondent to the petitioner and in view of the demands made by various contractors, a General Circular was issued by the Kerala Water Authority on 10.08.2017 stipulating various conditions for reimbursement of the GST paid by the respective contractors. According to the petitioner, he falls within the category and he is entitled to be refunded the GST incurred by him.

2.

Having regard to the contentions raised by the petitioner, there will be a direction to the first respondent to consider and pass orders on Ext.P5 representation, as expeditiously as possible, at any rate, within a period of one month from the date of receipt of a copy of this judgment. If the petitioner is found eligible for refund, the payment shall be released to the petitioner, within a period of three months thereafter. Needless to mention, petitioner shall be granted an opportunity of hearing. BECHU KURIAN THOMAS, JUDGE RKM

WP(C) NO. 22279 OF 2021 3 APPENDIX OF WP(C) 22279/2021 PETITIONER'S EXHIBITS : Exhibit P1 THE TRUE PHOTOCOPY OF THE AGREEMENT DATED 14.11.2018 SIGNED BY THE PETITIONER AND THE 2ND RESPONDENT Exhibit P2 TRUE PHOTOCOPY OF CIRCULAR NO.0023/2011/07- AM/FIN/KWA DATED 10.08.2017 ISSUED BY THE 1ST RESPONDENT Exhibit P3 TRUE PHOTOCOPY OF COMPLETION CERTIFICATE DATED 10.02.2021 ISSUED BY THE 3RD RESPONDENT Exhibit P4 TRUE PHOTOCOPY OF DETAILS OF THE SUMMARY OF GOODS SERVICE TAX PAID BY THE PETITIONER Exhibit P5 TRUE PHOTOCOPY OF REPRESENTATION DATED 29.09.2021 GIVEN TO THE 3RD RESPONDENT

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.