Zubair V vs. State Of Kerala
Held
The High Court observed KWA's failure to adhere to its own circular and directed the KWA's Finance Manager (fifth respondent) to consider and pass orders on the petitioner's representation (Ext.P12) within two months, providing an opportunity for hearing if necessary.
Facts
A PWD contractor completed works for the Kerala Water Authority (KWA) and sought reimbursement of GST paid, as per KWA's own circular (Ext.P2) agreeing to absorb and pay GST. Despite the circular and the contractor's representation (Ext.P12) with proof of payment, KWA failed to reimburse the tax or decide on the representation.
Key Issues
Whether the Kerala Water Authority is obligated to reimburse GST to a contractor as per its own circular, and whether its inaction on the contractor's representation for such reimbursement is justifiable.
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 5TH DAY OF OCTOBER 2021 / 13TH ASWINA, 1943 WP(C) NO. 1918 OF 2021 PETITIONER: ZUBAIR V., AGED 49 YEARS, S/O ABDULLA, CHERUPARAMBIL HOUSE, KODUR, P O, MANGATTUPULAM, MALAPPURAM-676504. BY ADVS. SRI.GEORGE MATHEW SHRI.PRAVEEN S. SRI.M.D.SASIKUMARAN SRI.SUNIL KUMAR A.G SMT.ELSA DENNY PINDIS SRI.DIPU JAMES SRI.MATHEW K.T. SRI.K.V.GEORGE RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY, WATER RESOURCES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 KERALA WATER AUTHORITY HEAD OFFICE, JALA BHAVAN, VELLAYAMBALAM, THIRUVANANTHAPURAM-695033, REPRESENTED BY ITS MANAGING DIRECTOR. 3 SUPERINTENDING ENGINEER KERALA WATER AUTHORITY, P.H.CIRCLE, MALAPPURAM,
W.P.(C) No.1918/21 KOZHIKODE DISTRICT-673009. 4 EXECUTIVE ENGINEER KERALA WATER AUTHORITY, PROJECT DIVISION, MALAPPURAM, KOZHIKODE DISTRICT-673009. 5 THE FINANCE MANAGER KERALA WATE
The judgment continues below.
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