Amjath M.A vs. The Superintending Engineer
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN TUE AY ,THE 15TH DAY OF JANUARY 2019 / 25TH POUSHA, 1940 WP(C).No. 39039 of 2018 PETITIONER/S: AMJATH M.A, AGED 38 YEARS S/O M.M.ALIYAR,RESIDING AT MUKALEL HOUSE, PALLARIMANGALAM P.O.KOTHAMANGALAM-686 671. BY ADV. SRI.A.B.JALEEL RESPONDENT/S: 1 THE SUPERINTENDING ENGINEER GREATER COCHIN DEVELOPMENT AUTHORITY (GCDA),KADAVANTHARA,KOCHI-682 020. 2 THE EXECUTIVE ENGINEER, GREATER COCHIN DEVELOPMENT AUTHORITY (GCDA),KADAVANTHARA,KOCHI-682 020. 3 THE SECRETARY, GREATER COCHIN DEVELOPMENT AUTHORITY GCDA, BUILDING,KADAVANTHARA. 4 THE DIRECTOR SPORTS AND YOURTH AFFIARS DEPARTMENT JIMMY GEORGE INDOOR STADIUM, VELLAYAMBALOM,THIRUVANANTHAPURAM-695 001. WP(C).39039/18 2 5 STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY,SECRETARIAT,THIRUVANANTHAPURAM-695 001. BY ADVS. SRI.VIPIN P.VARGHESE OTHER PRESENT: SPL.GP SRI.C UNNIKRISHNAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 15.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).39039/18 3 ANU SIVARAMAN, J. ----------------------------------------------- W.P(C).No. 39039 of 2018 ----------------------------------------------- Dated this the 15th day of January, 2019 JUDGMENT The writ petition is filed seeking the following reliefs: “i) issue a writ of mandamus or other appropriate writ direction or order commanding the respondents 1 to 3 to disburse the amount retained by them as GST from the total bill amount of Rs. 53,68,847/- (Rupees fifty three lakhs sixty eight thousand eight forty seven only) of the petitioner and to consider Ext.P6 and to repay the balance amount after adjusting the performance guarantee needed for the bill amount of Rs.53,68,847/- from the amount of Rs.6,84,500/-, already deposited by the petitioner as performance guarantee
for the contract
amount
of Rs. 1,36,88,970/- (Rupees one core thirty six lakhs eighty eight thousand nine hundred and seventy only). ii) issue a writ of certiorari or other appropriate writ directions or order calling for the records leading to Exts.P1, P2, P3 and P4 and declare that R1 to R3 have no authority to retain GST from the petitioner on the basis of Ext.P5 notifications”
Heard the learned counsel for the petitioners and learned Special Government Pleader.
WP(C).39039/18 4
It is submitted by the learned counsel for the petitioner that in spite of complying with all due procedure, the GST amount retained from the final bill has not been released to the petitioner. It is further submitted that the entire amount of performance guarantee has also not been released. It is submitted that with regard to the release of the entire amount of performance guarantee, Ext.P6 representation has been preferred by the petitioner before the GCDA.
The Learned Special Government Pleader would submit that Ext.P5 itself would show that the exemption from payment of GST is granted on the specific condition that the Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 World Cup 2017. 5. A statement has also been filed on behalf of the 5th respondent stating that if such certificate is produced by the petitioner, the amount withheld from the final bill as GST may be released to the petitioner.
Having considered the contentions raised on either side, I am of the opinion that it is for the petitioner to approach the respondents producing the certificate as required in Ext.P5. Accordingly, there will be a direction that in case the petitioner produces such a certificate, the amounts withheld as GST by the 5th respondent from the final bill will be released to the petitioner.
WP(C).39039/18 5 There will be a further direction to the 3rd respondent to take up, consider and pass appropriate orders on Ext.P6 representation preferred by the petitioner within a period of one month from the date of receipt of a copy of this Judgment. The writ petition is ordered accordingly. ANU SIVARAMAN JUDGE vgs15/1
WP(C).39039/18 6 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE TENDER NO E2/3850/2017/GCDA. EXHIBIT P2 THEOF THE INFORMATION DATED 26.8.2017 EXHIBIT P3 THEOF THE AGREEMENT EXHIBIT P4 THEOF THE AGREEMENT SCHEDULE EXHIBIT P5 THEOF THE EXTRA ORDINARY GAZETTE NOTIFICATIONS OF GOVERNMENT OF KERALA TAXES (...) DEPARTMENT GO(P) NO 135/2017 TAXES DATED 9.11.2017 EXHIBIT P6 THEOF THE LETTER BY THE PETITIONER EXHIBIT P7 THEOF THE RECEIPT ISSUED BY GCDA EXHIBIT P8 THEOF THE CERTIFIED COPY OF JUDGMENT IN WPC NO 25689/18
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.