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 2ND DAY OF NOVEMBER 2021 / 11TH KARTHIKA, 1943 WP(C) NO. 6389 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. ANIL GEORGE SRI.JOBY JACOB PULICKEKUDY 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, WATER SUPPLY PROJECT DIVISION, KERALA WATER AUTHORITY, PALAKKAD - 678 001. 4 THE FINANCE MANAGER AND CHIEF ACCOUNTS OFFICER, KERALA WATER AUTHORITY, JALABHAVAN, THIRUVANANTHAPURAM - 695 033. WP(C) NO. 6389 OF 2021 2 5 THE SECRETARY TO GOVERNMENT, WATER RESOURCES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. BY SENIOR GOVT.PLEADER DR.THUSHARA JAMES BY SHRI.P.BENJAMIN PAUL, SC, KERALA WATER AUTHORITY THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 6389 OF 2021 3 BECHU KURIAN THOMAS, J. =-=-=-=-=-=-=-=-=-=-=-=-=-= W.P.(C) No.6389 of 2021 =-=-=-=-=-=-=-=-=-=-=-=-=-= Dated this the 2nd day of November, 2021
JUDGMENT Petitioner seeks for a direction to pay the amount stipulated in Ext.P4. 2. Petitioner is a partnership firm, who had carried out contract works for the Kerala Water Authority (for short KWA). The issue raised in the writ petition relates to payment of goods and service tax incurred by the petitioner for the works undertaken and carried out prior to the coming into force of the Goods and Services Tax Act, 2017, but payments effected subsequently.
Pursuant to an application by the petitioner to the Kerala Water Authority on 23.10.2020, the 3rd respondent considered the request and finally by Ext.P4 concluded that there is a differential GST amount of Rs.10,65,602/-. The 3rd respondent concluded in Ext.P4 that admissibility of the claim of the petitioner is required to be considered, verified and if due to be given to the petitioner. Petitioner contends that Kerala Water Authority had, by Ext.P2 circular dated 10.08.2017, considered the various issues and
WP(C) NO. 6389 OF 2021 4 concluded that the contractors would be granted the differential GST on condition that they produced proof of payment of GST to the satisfaction of the authority. Petitioner claims the benefit of Ext.P2 Circular and alleges that respondents are delaying the disbursement of amounts due to the petitioner.
Having considered the contentions raised by the learned counsel for the petitioner as well as the learned Standing Counsel, I am of the view that it is incumbent upon the first respondent to take a decision regarding the admissibility of the claim of the petitioner as claimed in the request dated 23.10.2020 and verified and considered by the 3rd respondent in Ext.P4. Since the claim has already been considered by the 3rd respondent in Ext.P4, all what remains is a final decision to be taken by the first respondent. The entitlement of reimbursement of GST has already been considered by the Kerala Water Authority and Circular to that effect has been issued and what remains is only the final orders to be issued relating to the petitioner.
Accordingly there will be a direction to the first respondent to consider and pass orders upon Ext.P4 and the request of the petitioner referred to above within a period of three weeks from the date of receipt of a copy of this judgment. The amounts finally found
WP(C) NO. 6389 OF 2021 5 due to the petitioner shall also be released without further delay. The writ petition is allowed as above. BECHU KURIAN THOMAS, JUDGE RKM
WP(C) NO. 6389 OF 2021 6 APPENDIX OF WP(C) 6389/2021 PETITIONER'S EXHIBITS : EXHIBIT P1 THE PHOTOCOPY OF THE AGREEMENT SIGNED BY THE PETITIONER AND THE 2ND RESPONDENT DATED 27/05/2013. 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 REPRESENTATION DATED 23/10/2020 SUBMITTED BEFORE THE 3RD RESPONDENT REQUESTING TO REFUND GST AMOUNT. EXHIBIT P4 TRUE PHOTOCOPY OF LETTER DATED 06/11/2020 ISSUED BY THE 3RD RESPONDENT TO THE 1ST 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.