Reena Engineers And Contractors PVT.LTD. vs. Kerala Water Authority
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE SHAJI P.CHALY TUE AY, THE 09TH DAY OF APRIL 2019 / 19TH CHAITHRA, 1941 WP(C).No. 9562 of 2019 PETITIONER/S: REENA ENGINEERS AND CONTRACTORS PVT.LTD., 602-SHIV TOWERS, PATTO-PLAZA, PANAJI - GOA 403 001, REPRESENTED BY ITS MANAGING DIRECTOR, K.C.JAMES. BY ADVS. SRI.SANTHOSH MATHEW SMT.DIVYA SARA GEORGE SMT.JAISY ELZA JOE SMT.KARTHIKA MARIA SRI.ANIL SEBASTIAN PULICKEL SRI.ARUN THOMAS SRI.JENNIS STEPHEN SRI.VIJAY V. PAUL RESPONDENT/S: 1 KERALA WATER AUTHORITY, JALABHAVAN, VELLAYAMBALAM, THIRUVANANTHAPURAM - 695
REPRESENTED BY ITS MANAGING DIRECTOR. 2 THE SUPERINTENDING ENGINEER, KERALA WATER AUTHORITY, P.H.CIRCLE, KANNUR - 670 012. 3 THE EXECUTIVE ENGINEER, KERALA WATER AUTHORITY, PROJECT DIVISION, MATTANNUR, KANNUR - 670 012. BY ADV. SRI.P.BENJAMIN PAUL, SC, KERALA WATER AUTHORITY THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.04.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 9562 of 2019 2 JUDGMENT Petitioner is a registered A-Cass Contractor having undertaken various works for the Kerala Water Authority. The issue is in relation to Ext.P1 work order. According to the petitioner, as per Clause 8.15 of the notice inviting tender, VAT @ 4.04% alone is to be borne by the contractor. However, when the bid was submitted, GST had not come into force. After the introduction of the GST, Water Authority passed Ext.P5 circular clarifying that difference between GST paid and the taxes applicable earlier, shall be borne by the Kerala Water Authority. According to the petitioner, petitioner paid an amount of Rs.58,80,026/- as GST @ 18% for the purchase of DI pipes. Therefore, petitioner is entitled for the reimbursement of that amount after deducting the original rate of VAT @ 4.04%. Since reimbursement was not being made, petitioner approached this Court by filing W.P.(C)No.13676/2018, which was allowed directing the water authority to issue orders on the representations of the petitioner adverting to the terms in Ext.P5 circular. Since the amounts were not paid even after the judgment, Cont.Case No.1861/2018 is pending before this Court also. The respondents made a payment of
WP(C).No. 9562 of 2019 3 Rs.26,01,496/- and produced Ext.P13 proceedings of the Managing Director in the contempt case, that there is no additional claim found admissible on account of the petitioner. The further case of the petitioner is that, still adjustments are to be made and thereupon, the bills were produced and Ext.P16 representation dated 16.3.2018 is also submitted before the 3rd respondent, i.e. the Executive Engineer, Kerala Water Authority, Project Division, Kannur. Therefore, petitioner seeks appropriate directions.
I have heard learned Counsel for the petitioner and the learned Standing Counsel and perused the pleadings and documents on record.
In my considered view, since petitioner raised a claim with respect to the GST over paid by the petitioner by producing appropriate documents and evidence, it was incumbent upon the respondent to consider the same and pass appropriate orders. In spite of earnest efforts of the petitioner, that is not being done by the 3rd respondent. It was there upon that petitioner has submitted Ext.P16 .
Taking into account the facts and circumstances and cluster of events, there will be a direction to the 3rd respondent to take a decision on Ext.P16 at the earliest possible time and at any rate within a one month from the date of receipt of a copy of this
WP(C).No. 9562 of 2019 4 judgment, after providing an opportunity of hearing and participation to the petitioner. The writ petition is disposed of, accordingly. SHAJI P.CHALY JUDGE Jm/
WP(C).No. 9562 of 2019 5 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE WORK ORDER DATED 10/7/2017 ISSUED TO THE PETITIONER BY THE 2ND RESPONDENT. EXHIBIT P2OF THE RELEVANT PAGES OF NOTICE INVITING TENDER. EXHIBIT P3OF THE BID SUBMISSION CONFIRMATION OF THE PETITIONER DATED 10/4/2017. EXHIBIT P4OF THE LETTER NO.KWA/PRDN/MTR/D1- 628/17 DATED 13/12/2017 SENT BY THE 2ND RESPONDENT TO THE PETITIONER. EXHIBIT P5OF THE CIRCULAR/GST/002/17 DATED 10/8/2017 ISSUED BY THE KERALA WATER AUTHORITY. EXHIBIT P6OF THE LETTER DATED 31/1/2018 SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT. EXHIBIT P7OF THE LETTER DATED 8/2/2018 SENT BY THE PETITIONER TO THE 2ND RESPONDENT. EXHIBIT P8OF THE REMINDER LETTER DATED 9/3/2018 SENT BY THE PETITIONER TO THE 2ND RESPONDENT. EXHIBIT P9OF THE REMINDER LETTER DATED 3/4/2018 SENT BY THE PETITIONER TO THE 2ND RESPONDENT. EXHIBIT P10OF THE JUDGMENT DATED 7/6/2018 IN W.P.(C) NO.13676 OF 2018 OF THIS HON'BLE COURT. EXHIBIT P11OF THE LETTER DATED 26/6/2018 SENT BY THE PETITIONER TO THE 1ST RESPONDENT. EXHIBIT P12OF THE JUDGMENT DATED 24/10/2018 IN C.O.C.NO.1861/2018 OF THIS HON'BLE
WP(C).No. 9562 of 2019 6 COURT. EXHIBIT P13OF THE PROCEEDINGS DATED 5/3/2019 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P14OF THE BILLS FOR PURCHASE OF THE PIPES BY THE PETITIONER. EXHIBIT P15OF THE LETTER DATED 16/3/2019 SENT BY THE PETITIONER TO THE 3RD RESPONDENT. EXHIBIT P16OF THE LETTER DATED 16/3/2019 TO THE 3RD RESPONDENT BY THE PETITIONER.
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.