Mariya Constructions vs. Kerala Water Authority - Kerala High Court, 04 June 2020

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN THUR AY, THE 04TH DAY OF JUNE 2020 / 14TH JYAISHTA, 1942 WP(C).No.10149 OF 2020(P) PETITIONER: M/S.MARIYA CONSTRUCTIONS REPRESENTED BY ITS MANAGING PARTNER JOSE K.L., AGED 64 YEARS, S/O. LOUIS, 14/1375 KAKKANATT, THOTTILPEEDIKA, CHEVARAMBALAM P.O., KOZHIKODE-673 017. BY ADVS. SRI.JOBY JACOB PULICKEKUDY SRI.ANIL GEORGE SRI.T.ANCY SMT.N.B.FATHIMA SULFATH SHRI.DAJISH JOHN RESPONDENTS: 1 KERALA WATER AUTHORITY REPRESENTED BY THE MANAGING DIRECTOR, JALABHAVAN, THIRUVANANTHAPURAM-695 033. 2 THE SUPERINTENDING ENGINEER KERALA WATER AUTHORITY, PH CIRCLE, KANNUR-670 622. 3 THE EXECUTIVE ENGINEER KERALA WATER AUTHORITY, WATER SUPPLY DIVISION, KANNUR-670 622. R1-3 BY ADV. SRI.P.BENJAMIN PAUL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.06.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.10149 OF 2020 2 JUDGMENT This writ petition is filed seeking directions to the respondents to calculate the GST amounts due to the petitioner and to disburse the same to him.

It is submitted by the learned counsel for the petitioner that Ext.P4 representation has been submitted before the 1st respondent for the same relief and the same may be directed to be considered and disposed of.

The learned Standing Counsel appearing for the respondents submits that Ext.P2 agreement has been entered into subsequent to the introduction of GST and that the petitioner may not be entitled to the refund of the GST amounts.

In any view of the matter, since the petitioner has taken up the matter before the 1st respondent, I am of the opinion that the factual aspects are to be considered by the said respondent. There will, accordingly, be a direction to the 1st respondent to take up, consider and pass orders on Ext.P4 representation preferred by the petitioner within a period of two months from the date of receipt of a copy of this judgment. The petitioner shall be put on notice and heard through any convenient

WP(C).No.10149 OF 2020 3 means before orders are passed as directed above. This writ petition is ordered accordingly. ANU SIVARAMAN JUDGE np

WP(C).No.10149 OF 2020 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 THE PHOTOCOPY OF THE PARTNERSHIP DEED DATED 14.3.2017. EXHIBIT P2 THE PHOTOCOPY OF THE AGREEMENT DATED 16.11.2017 SIGNED BY THE PETITIONER AND THE 2ND RESPONDENT. EXHIBIT P3 THE PHOTOCOPY OF THE CIRCULAR NO.GST/002/17 DATED 10.8.2017 ISSUED BY THE IST RESPONDENT EXHIBIT P4 TRUE PHOTOCOPY OF THE REPRESENTATION DATED 11.3.2020 SUBMITTED TO THE IST RESPONDENT. EXHIBIT P5 THE POSTAL RECEIPT ISSUED BY THE POSTAL DEPARTMENT. RESPONDENT'S/S EXHIBITS: NIL