E.V. Raju 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 5TH DAY OF OCTOBER 2021 / 13TH ASWINA, 1943 WP(C) NO. 21035 OF 2021 PETITIONER: E.V. RAJU AGED 67 YEARS S/O.A.V.VARGHESE, RESIDING AT EDAYANAL HOUSE, PAZHAMTHOTTAM.P.O, ALUVA, ERNAKULAM-683 565. BY ADV TESSY JOSE RESPONDENTS: 1 KERALA WATER AUTHORITY REPRESENTED BY THE MANAGING DIRECTOR, JALABHAVAN, VELLAYAMBALAM, THIRUVANANTHAPURAM.P.O, THIRUVANANTHAPURAM-695 033. 2 THE SUPERINTENDING ENGINEER, KERALA WATER AUTHORITY, P.H.CIRCLE, KANNUR-670 012. 3 THE EXECUTIVE ENGINEER, KERALA WATER AUTHORITY, W.S.DIVISION, KANNUR-670 012. 4 THE FINANCE MANAGER AND CHIEF ACCOUNTS OFFICER, KERALA WATER AUTHORITY JALABHAVAN, VELLAYAMBALAM, THIRUVANANTHAPURAM-695 033. SRI.P.BENJAMIN PAUL, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 21035 OF 2021 2 BECHU KURIAN THOMAS, J =========================== W.P.(C) No.21035 of 2020 --------------------------------- Dated this the 5th day of October, 2021 JUDGMENT Petitioner is an A class Government Contractor, who had undertaken various works of the Kerala Water Authority. He had successfully completed the works within the stipulated time and have even received the bills without any dispute.
However, tax due as GST for the bill amount was not reimbursed to the petitioner though he claims to have already paid the said tax. In the meantime, the Kerala Water Authority issued Ext.P3 circular agreeing to reimburse the GST applicable for the works carried out by the contractors on production of payment receipt of GST towards the goods and services on the respective items executed under the contract.
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Petitioner, filed Ext.P4 representation claiming benefit of Ext.P3 circular and according to the petitioner, no decision has been taken on Ext.P4. 4. I have heard Adv.Tessy Jose, the learned counsel for the petitioner as well as Adv.Benjamin Paul, the learned Standing Counsel.
This Court has been noticing several writ petitions seeking the benefit of the circular issued by the Kerala Water Authority themselves agreeing to absorb and pay the GST incurred by the contractors. In spite of the said circular, it is a matter of concern that the Water Authority is not adhering to the said decision taken by them. This is yet another such instance, which reflects the failure of the Kerala Water Authority to abide by their own decision.
Having regard to the circumstances, in the case and the submissions made by Adv.Tessy Jose, I am of the view that, this writ petition can be disposed of, directing the
WP(C) NO. 21035 OF 2021 4 first respondent to consider and pass orders upon Ext.P4, as expeditiously as possible, at any rate, within an outer period of two months from the date of receipt of a copy of this judgment.
It is clarified that if a hearing is required to be conducted, petitioner shall be granted an opportunity of hearing within a period of four weeks from the date of receipt of a copy of this judgment and the orders thereon shall be passed within the next four weeks, so that the above time limit of two months shall be strictly complied with. The writ petition is allowed as above. BECHU KURIAN THOMAS, JUDGE AMV/05/10//2021
WP(C) NO. 21035 OF 2021 5 APPENDIX OF WP(C) 21035/2021 PETITIONER'S EXHIBITS Exhibit P1OF THE AGREEMENT NO.36/2017- 18/SE/PHC/KNR DATED 12.10.2017 EXECUTED BETWEEN PETITIONER AND THE 2ND RESPONDENT. Exhibit P2OF THE VOUCHER ISSUED BY THE 3RD RESPONDENT DATED NIL Exhibit P3OF THE CIRCULAR-GST/002/17 DATED 10.8.2017 ISSUED BY THE 1ST RESPONDENT Exhibit P4OF REPRESENTATION DATED 25.8.2021 SENT BY THE PETITIONER TO THE 2ND RESPONDENT. RESPONDENT'S EXHIBITS : NIL
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.