J&B Engineering & Construction vs. Kerala Water Authority
Held
The High Court held that KWA cannot evade its responsibility to refund the GST amount based on its own circular. It directed the 1st respondent (KWA) to consider the petitioner's representations (Exts.P7 and P8) within three weeks and, if amounts are found due, disburse them within five weeks thereafter.
Facts
A contractor for the Kerala Water Authority (KWA) remitted GST for various construction works after the implementation of the CGST Act, 2017. KWA had issued a circular (Ext.P3) clarifying that it would absorb and refund GST paid by contractors upon production of receipts. Despite the petitioner submitting details and representations for reimbursement of over Rs. 1.59 crores, KWA failed to disburse the amounts.
Key Issues
Whether the Kerala Water Authority is obligated to reimburse GST paid by its contractor as per its own circular, and whether the contractor is entitled to a direction for such reimbursement.
Sections Cited
Central Goods and Services Tax Act, 2017
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 THURSDAY, THE 9TH DAY OF SEPTEMBER 2021 / 18TH BHADRA, 1943 WP(C) NO. 17789 OF 2021 PETITIONER: M/S.J&B ENGINEERING & CONSTRUCTION COMPANY KUTTUR P.O., THIRUVALLA, PATHANAMTHITTA DISTRICT,PIN-689 106, REPRESENTED BY ITS MANAGING PARTNER SRI.K.A ABRAHAM, AGED 71 YEARS, S/O. LATE K.J.ABRAHAM, RESIDING AT KUNNUKANDANTHIL HOUSE, KUTTOOR P.O., THIRUVALLA, PIN-689 106 BY ADV N.JAMES KOSHY RESPONDENTS: 1 KERALA WATER AUTHORITY HEAD OFFICE, 'JALABHAVAN', VELLAYAMBALAM, THIRUVANANTHAPURAM-695 033, REPRESENTED BY ITS MANAGING DIRECTOR 2 THE FINANCE MANAGER/CHIEF ACCOUNTS OFFICER, KERALA WATER AUTHORITY, HEAD OFFICE, 'JALABHAVAN', VELLAYAMBALAM, THIRUVANANTHAPURAM-695 033 3 THE EXECUTIVE ENGINEER, PROJECT DIVISION, KERALA WATER AUTHORITY, VINOBHAJI ROAD, ADOOR, PATHANAMTHITTA DISTRICT,PIN-691 523 4 THE EXECUTIVE ENGINEER,
W.P.(C) No.17789/21 PROJECT DIVISION, KERALA WAT
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