Navin Construction Corporation vs. Kerala Water Authority
Held
The High Court directed the Kerala Water Authority to consider and pass final orders on the petitioner's claim for differential GST within three weeks. It noted that the claim had already been verified by the Executive Engineer and the Authority's own circular provided for such reimbursement, thus the amounts found due must be released without further delay.
Facts
A contractor performed works for the Kerala Water Authority (KWA) before the GST Act, 2017 came into force, but received payments subsequently. The petitioner sought reimbursement of differential GST, relying on a KWA circular that allowed such claims upon proof of payment and an internal verification by an Executive Engineer confirming the differential amount.
Key Issues
Whether the Kerala Water Authority was obligated to reimburse differential GST to a contractor for works completed pre-GST but paid post-GST, given the Authority's own circular and internal verification of 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 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,
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