Zubair V vs. Kerala Water Authority
Held
The High Court, considering the KWA's own Circular (Ext.P1) and internal communications (Ext.P3) acknowledging the claim, directed the KWA respondents to draw bills, process them, allot funds, and pay the differential tax amount to the petitioner. The payment was ordered to be completed within a period of two months.
Facts
A contractor completed works for the Kerala Water Authority (KWA) that were tendered before the implementation of the GST Act. Post-GST, the KWA issued a circular (Ext.P1) agreeing to absorb the difference between GST paid and the taxes subsumed under GST for such works. The contractor sought payment of this differential tax amount from the KWA.
Key Issues
Whether the Kerala Water Authority was obligated to pay the differential GST amount to a contractor for works tendered prior to GST implementation, based on its own policy circular.
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Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH WEDNESDAY, THE 10TH DAY OF FEBRUARY 2021/21ST MAGHA,1942 WP(C).No.18708 OF 2020(K) PETITIONER: ZUBAIR V., AGED 48 YEARS, S/O.ABDULLA, CHERUPARAMBIL HOUSE, KODUR P.O., MANGATTUPALAM, MALAPPURAM-676 504. BY ADVS. SRI.GEORGE MATHEW SRI.M.D.SASIKUMARAN SHRI.PRAVEEN S. SHRI.SUNIL KUMAR A.G SRI.DIPU JAMES SHRI.MATHEW K.T. SHRI.GEORGE K.V. RESPONDENTS: 1 KERALA WATER AUTHORITY, HEAD OFFICE, JALA BHAVAN,VELLAYAMBALAM, THIRUVANANTHAPURAM-695 033, REPRESENTED BY ITS MANAGING DIRECTOR. 2 SUPERINTENDING ENGINEER, KERALA WATER AUTHORITY, P.H.CIRCLE, MALAPPURAM, MALAPPURAM DISTRICT-676 505. 3 EXECUTIVE ENGINEER, KERALA WATER AUTHORITY, PROJECT DIVISION, MALAPPURAM DISTRICT-676505. 4 THE FINANCE MANAGER, KERALA WATER AUTHORITY,JALA BHAVAN, VELLAYAMBALAM,THIRUVANANTHAPURAM-695 033. R1-R4 BY SRI.P.BENJAMIN PAUL, SC, KWA THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 10.02.2021, ALONG WITH WP(C).19520/2020(L), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) Nos.18708&19520/2020 : 2 : IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH WEDNESDAY, THE 10TH D
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