Dominic.A vs. Kerala Water Authority
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR TUE AY, THE 27TH DAY OF JULY 2021 / 5TH SRAVANA, 1943 WP(C) NO. 28295 OF 2020 PETITIONER: DOMINIC.A AGED 65 YEARS S/O AUGUSTINE,OLICKAL HOUSE,GREEN PARK, THODUPUZHA,IDUKKI DISTRICT. BY ADVS. JOBY JACOB PULICKEKUDY SRI.ANIL GEORGE RESPONDENTS: 1 KERALA WATER AUTHORITY REPRESENTED BY THE MANAGING DIRECTOR, JALABHAVAN,THIRUVANANTHAPURAM-695033. 2 THE SUPERINTENDING ENGINEER, KERALA WATER AUTHORITY,PH CIRCLE, MUVATTUPUZHA-686661. 3 THE EXECUTIVE ENGINEER, OFFICE OF THE EXECUTIVE ENGINEER, PROJECT DIVISION,KERALA WATER AUTHORITY, KATTAPPANA-685508. 4 THE FINANCE MANAGER AND CHIEF ACCOUNTS OFFFICER, KERALA WATER AUTHORITY,JALABHAVAN, THIRUVANANTHAPURAM-695033. R1-4 BY ADV SRI.P.BENJAMIN PAUL, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.07.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.28295 OF 2020 2 JUDGMENT Dated this the 27th day of July 2021 Heard both sides.
According to the learned counsel for the petitioner, the petitioner is entitled for refund of GST. The learned Standing Counsel appearing for the respondents submits that, the petitioner has received payment of some bills prior to introduction of the GST and therefore, he is not entitled for any refund, so far as those bills are concerned. However, for other bills, the 1st respondent can take decision in the matter of refund of the GST.
In this view of the matter, the 1st respondent is directed to decide the issue regarding the refund of the GST amount paid by the petitioner within a period of one month from today. The 1st respondent may hear the petitioner in that regard, if the petitioner wants to clarify his stand. On arriving at the decision regarding refund of the GST to the petitioner, the amount as per entitlement of
WP(C).No.28295 OF 2020 3 the petitioner be disbursed to the petitioner within a month thereafter. . The petition is accordingly disposed of. A.M.BADAR JUDGE SSK/27/07
WP(C).No.28295 OF 2020 4 APPENDIX OF WP(C) 28295/2020 PETITIONER's EXHIBITS EXHIBIT P1 TRUE PHOTOCOPY OF THE AGREEMENT DATED 29.04.2015 SIGNED BY THE PETITIONER AND THE 2ND RESPONDENT EXHIBIT P2 TRUE PHOTOCOPY OF THE WORK COMPLETION CERTIFICATE ISSUED BY THE ASSISTANT ENGINEER KERALA WATER AUTHORITY PROJECT DIVISION KATTAPPANA DATED 17.07.2018. EXHIBIT P3 TRUE PHOTOCOPY OF THE CIRCULAR NO.GST/002/17 DATED 10.08.2017 ISSUED BY THE 1ST RESPONDENT. RESPONDENT'S EXHIBITS:NIL SSK //// PA TO JUDGE
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.