J&B Engineering & Construction vs. Kerala Water Authority
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THUR AY, 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 -:2:- PROJECT DIVISION, KERALA WATER AUTHORITY, KOTTAYAM COLLECTORATE, KOTTAYAM DISTRICT ,PIN-686 002 5 THE EXECUTIVE ENGINEER, PROJECT DIVISION, KERALA WATER AUTHORITY, KWA OFFICE ROAD, THIRUVALLA, PATHANAMTHTITA DISTRICT,PIN-689 101 BY ADV BIJILY JOSEPH SRI.P.BENJAMIN PAUL-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.09.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.17789/21 -:3:- BECHU KURIAN THOMAS, J. ------------------------------------------ W.P.(C) No.17789 of 2021 ----------------------------------------- Dated this the 9th day of September, 2021 JUDGMENT Petitioner is a licensed contractor under the Kerala Water Authority ('the KWA' for brevity), having engaged in various construction works on behalf of the KWA at Kottayam, Adoor and Thiruvalla. The grievance of the petitioner is that after the implementation of the Central Goods and Services Tax Act, 2017 petitioner was compelled to remit the GST amount. It is stated that petitioner has remitted more than rupees two crores towards GST in respect of five works carried out on behalf of KWA. While so, KWA issued Ext.P3 Circular on 10.8.2017 clarifying that in the case of payment of GST by the contractors, the KWA would absorb the payment made towards GST and refund the payment made by the contractors towards the GST. The condition stipulated for such reimbursement was that the contractors should produce receipts for payment of such GST by them.
W.P.(C) No.17789/21 -:4:-
Petitioner had produced the details of the GST paid and demanded from the KWA an amount of Rs.1,59,59,730/- towards 9% of GST paid in excess. It was repeatedly pleaded to the 1st respondent to reimburse the amount paid by the petitioner. However it is contended that in spite of the lapse of several months, the amounts due to the petitioner have not been paid, thereby causing irreparable loss and hardships to the petitioner, especially in the present situation. Directions are thus sought for by the petitioner for refund of the sum of Rs.1,59,59,730/- forthwith.
The respondents, upon instructions, submit that details of payment due to the petitioner is a matter which will have to be verified based upon the request and the application filed by the petitioner. It is also submitted that if the amounts are found due to the petitioner, the same will be reimbursed without much delay.
I have heard the learned counsel for the petitioner Adv.N.James Koshy as well as the learned Standing Counsel Adv.Benjamin Paul, on behalf of the respondents.
Having regard to the admitted facts of the case based upon Ext.P3 Circular, the KWA cannot shy away from the responsibility to refund the amount paid by the petitioner towards GST. However, the
W.P.(C) No.17789/21 -:5:- quantum of amount is a matter which will have to be verified by the KWA based upon the applications and receipts produced by the petitioner. Petitioner has already submitted Exts.P7 and Ext.P8 before the respondents 1 and 2 respectively.
Accordingly, there will be a direction to 1st respondent to consider and pass appropriate orders on Ext.P7 and Ext.P8 within a period of three weeks from the date of receipt of a copy of this judgment. If the 1st respondent finds that the petitioner is entitled to the amounts claimed for, the same shall be disbursed within a period of five weeks thereafter. The writ petition is disposed of as above. BECHU KURIAN THOMAS JUDGE vps
W.P.(C) No.17789/21 -:6:- APPENDIX OF WP(C) 17789/2021 PETITIONER'S/S' EXHIBITS Exhibit P1OF THE ORDER NO.C1- 24614/16/CT-E OFFICE 11137/17 DATED 18.07.2017 ISSUED BY THE OFFICE OF THE COMMISSIONER, KERALA GOODS AND SERVICE TAX
DEPARTMENT,
TAX
TOWER, THIRUVANANTHAPURAM Exhibit P2OF THE DETAILED STATEMENT OF THE AMOUNT PAID BY WAY OF GST BY THE PETITIONER IN RESPECT OF BILLS SANCTIONED AFTER 01.07.2017 Exhibit P3OF
THE CIRCULAR NO.0023/2011/DY.AM/FIN/KWA
DATED 10.08.2017 ISSUED BY THE 1ST RESPONDENT Exhibit P4OF THE REPRESENTATION DATED 22.07.2021 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT Exhibit P5OF THE REPRESENTATION DATED 29.03.2021SUBMITTED BY THE PETITIONER BEFORE THE 4TH RESPONDENT Exhibit P6OF THE REPRESENTATION DATED 29.03.2021 SUBMITTED BY THE PETITIONER BEFORE THE 5TH RESPONDENT Exhibit P7OF THE REPRESENTATION DATED 22.07.2021 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT Exhibit P8OF THE REPRESENTATION DATED 22.07.2021 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT Exhibit P9OF THE JUDGMENT IN WPC NO.6184/.2020 DATED 18.03.202 OF THE HON'BLE HIGH COURT OF KERALA
W.P.(C) No.17789/21 -:7:-
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.