Sri H A Vinod Kumar vs. The Executive Engineer

The petitioner is before this Court seeking for the following releifs: (a) Issue a Writ of Mandamus directing the respondent to immediately discharge the difference of GST amounting to Rs.38,00,349/- in respect of supply of goods and services by the petitioner to the respondent as per Work Order dated 30.04.2020 bearing No.01/2020-21 No:EE/KSPH & IDCL/MYS/DVN/2020-21/08 and Work Order dated 09.04.2021 bearing No.01/2021-22 No:EE/KSPH & IDCL/MYS/DVN/10/21-22 awarded by the respondent produced along with this petition as Annexure-B and B1 OR in the alternative direct the Respondent to dispose of the representation dated: 28.04.2023 (Annexure-D) as expeditiously as possible. (b) Direct the Respondent to pay interest at the rate of 12% p.a. from the date of concerned invoice till the balance payment is made. (c) Grant any other relief as may be deemed fit including cost of this petition. HC-KAR NC: 2025:KHC:46215

The grievance of the petitioner is that when the work order had been issued to the petitioner, payment of GST was not contemplated and it is only after the Goods and Services Tax Act, 2017 came into being that GST was required to be paid on the works contract, the petitioner made payment of the due GST and sought for refund/reimbursement of the GST amounts by submitting a representation to the respondents, which not having been considered, the petitioner is before this court seeking for the above reliefs.

Since the payment of GST was on account of the act coming into force and it was required for the petitioner to make payment of the GST amount, it is but required for the respondents to reimburse the differential GST amount, on the petitioner submitting necessary proof of such payment by way of the challan for such payment. HC-KAR NC: 2025:KHC:46215

In that view of the matter, I pass the following order: ORDER a) Writ petition is allowed. b) The petitioner is permitted to submit the challan/s and supporting documents as regards the payment of GST amount to the respondent within 15 days from date of receipt of this order. c) A mandamus is issued directing the respondent to consider the same and pass necessary orders within 30 days of such receipt. (SURAJ GOVINDARAJ) JUDGE