Dominic.A vs. Kerala Water Authority
Held
The Court directed the 1st respondent (Kerala Water Authority) to decide the issue of GST refund within one month, after hearing the petitioner if they wished to clarify their stand. Any entitled amount was to be disbursed within a month thereafter.
Facts
The petitioner sought a refund of GST from the Kerala Water Authority (KWA) for work executed. The KWA contended that some payments were received before GST introduction, thus not eligible for refund, but agreed to decide on other bills.
Key Issues
Whether the petitioner was entitled to a refund of GST from the Kerala Water Authority and whether the authority was obligated to decide on and disburse such a refund.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR TUESDAY, 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 petiti
The judgment continues below.
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