Zubair V vs. State Of Kerala
Held
The High Court, considering the KWA's own circular (Ext.P1) and internal communications (Ext.P3) acknowledging the policy, directed the KWA and its concerned officials to process the contractor's bills, draw a bill for the differential tax amount, allot funds, and make the payment to the petitioner within two months.
Facts
A contractor completed works for the Kerala Water Authority (KWA) that were tendered prior to the implementation of the GST Act. Post-GST, the KWA issued a circular (Ext.P1) agreeing to absorb the differential tax amount between GST paid and the taxes subsumed under GST. The contractor sought payment of this differential amount from the KWA.
Key Issues
Whether the Kerala Water Authority is obligated to pay the differential tax amount to a contractor for works tendered pre-GST but completed post-GST, as per its own circular regarding GST rate differences.
Sections Cited
GST Act
AI-generated summary — verify with the full judgment below
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
The judgment continues below.
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