Navin Construction Corporation vs. Kerala Water Authority - Kerala High Court, 23 July 2021

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR FRIDAY, THE 23RD DAY OF JULY 2021 / 1ST SRAVANA, 1943 WP(C) NO. 10564 OF 2021 PETITIONER/S: M/S.NAVIN CONSTRUCTION CORPORATION NEAR EDAPPALLY RAILWAY GATE, AIMS, PONEKKARA, COCHIN-682 041 REPRESENTED BY ITS MANAGING PARTNER, SUGATHAN, AGED 73 YEARS, S/O. NARAYANAN. BY ADVS. JOBY JACOB PULICKEKUDY SRI.ANIL GEORGE RESPONDENT/S: 1 KERALA WATER AUTHORITY REPRESENTED BY THE MANAGING DIRECTOR, JALABHAVAN, THIRUVANANTHAURAM-695 033. 2 THE SUPERINTENDENG ENGINEER P.H. CIRCLE, KERALA WATER AUTHORITY, PALAKKAD-678 001. 3 THE EXECUTIVE ENGINEER OFFICE OF THE EXECUTIVE ENGINEER, PROJECT DIVISION, KERALA WATER AUTHORITY, MINI CIVIL STATION, CHITTUR, PALAKKAD-678 001. 4 THE FINANCE MANAGER AND CHIEF ACCOUNTS OFFICER KERALA WATER AUTHORITY, JALABHAVAN, THIRUVANANTHAPURAM- 695033. BY ADV SHRI.P.BENJAMIN PAUL, SC, KERALA WATER AUTHORITY SRI. SAJI VARGHESE, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.07.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 10564 OF 2021 2 JUDGMENT

Heard both sides.

The writ petition is seeking reimbursement of the amount paid as GST.

Learned counsel appearing for the petitioner submits that the liability is undisputed. Learned Standing Counsel appearing for the respondent submits that there is dispute regarding quantum of the amount payable to the petitioner. In this view of the matter, it would be appropriate to direct the 1st respondent to decide as to what amount is exactly payable by it to the petitioner. This exercise be done within a period of one month from today and the payment in pursuant to such decision shall be made, within a further period of two months.

The writ petition is accordingly closed. A.M.BADAR JUDGE ajt

WP(C) NO. 10564 OF 2021 3 APPENDIX OF WP(C) 10564/2021 PETITIONER EXHIBITS EXHIBIT P1 THE PHOTOCOPY OF THE AGREEMENT SIGNED BY THE PETITIONER AND THE 2ND RESPONDENT DATED 23.11.2017. EXHIBIT P2 TRUE PHOTOCOPY OF CIRCULAR NO.0023/2011/DY- AM/FIN/KWA DATED 10.8.2017 ISSUED BY THE IST RESPONDENT EXHIBIT P3 TRUE PHOTOCOPY OF THE REPRESENTATION DATED 12.1.2021 SUBMITTED BEFORE THE 3RD RESPONDENT REQUESTING TO REFUND GST AMOUNT. EXHIBIT P4 TRUE PHOTOCOPY OF LETTER 4.2.2021 ISSUED BY THE 3RD RESPONDENT TO THE 4TH RESPONDENT. EXHIBIT P5 TRUE PHOTOCOPY OF CB3 VOUHER FOR AN AMOUNT OF RS.23,75,600/- (DATED 4.2.2021 ISSUED BY THE 3RD RESPONDENT.