Reena Engineers And Contractors PVT.LTD. vs. Kerala Water Authority

WP(C)/9562/2019HC KeralaGSTCNR KLHC01024219201909 April 2019Bench: HONOURABLE MR. JUSTICE SHAJI P.CHALY6 pages
AI SummaryPartly Allowed

Held

The High Court directed the 3rd respondent (Executive Engineer, KWA) to consider and decide on the petitioner's representation (Ext.P16) regarding the GST reimbursement claim within one month from the date of receiving the judgment copy, after providing an opportunity of hearing to the petitioner.

Facts

The petitioner, a contractor for Kerala Water Authority (KWA), sought reimbursement for the difference between GST paid (18%) and the pre-GST VAT rate (4.04%) for materials, as per KWA's circular. Despite a previous High Court judgment directing KWA to consider their claim and a pending contempt case, the full reimbursement was not made, and a subsequent representation remained undecided.

Key Issues

Whether the Kerala Water Authority was obligated to consider the contractor's claim for GST reimbursement, as per its own circular and previous court orders, and pass appropriate orders on the pending representation.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE SHAJI P.CHALY TUESDAY, THE 09TH DAY OF APRIL 2019 / 19TH CHAITHRA, 1941 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

033.

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:

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. Accordi

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