IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
FRIDAY, THE 20TH DAY OF MAY 2022 / 30TH VAISAKHA, 1944
WP(C) NO. 2719 OF 2022
PETITIONER :
REJUMON VARGHESE,
AGED 36 YEARS,
S/O. K.P.VARGHESE, CONTRACTOR,
KOORAN KALLOOKKARAN HOUSE,
ANGAMALY SOUTH P.O., ERNAKULAM DISTRICT,
PIN - 683 573.
BY ADVS.
BABU JOSEPH KURUVATHAZHA
K.S.ARCHANA
MOHAMMED SHAFI.K
M.G.SREEJITH
RESPONDENTS :
1 STATE OF KERALA,
REPRESENTED BY ITS SECRETARY TO GOVERNMENT,
DEPARTMENT OF TAXES, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM - 695 001.
2 THE KERALA LAND DEVELOPMENT CORPORATION LIMITED,
MUSEUM, BAINS COMPOUND, TC 11/570,
KOWDIAR P.O., THIRUVANANTHAPURAM - 695 003,
REPRESENTED BY ITS MANAGING DIRECTOR.
3 CONSTRUCTION ENGINEER, THE KERALA LAND DEVELOPMENT
CORPORATION LIMITED,
NEAR RAMANILAYAM, 28/725,
CHEMBUKAVU,
THRISSUR - 680 020.
4 COMMERCIAL TAX OFFICER ON WORKS CONTRACT (GST),
NEAR I.S.PRESS ROAD, ERNAKULAM,
KOCHI-682018.
WP(C) NO. 2719 OF 2022
2
BY ADV G.BAIJURAJ
DR. THUSHARA JAMES, SENIOR GOVT.PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 20.05.2022, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
WP(C) NO. 2719 OF 2022
3
BECHU KURIAN THOMAS, J.
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W.P.(C) No.2719 of 2022
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Dated this the 20th day of May, 2022
JUDGMENT
Petitioner is an 'A' class contractor, who claims to have been awarded with various works by the 3 rd respondent. According to the petitioner, all works were satisfactorily completed. However, it is alleged that since the works were awarded prior to the introduction of GST and the work continued even after the coming into force of the next tax regime, petitioner had to bear the burden of payment of tax in addition to the originally anticipated tax liability. According to the petitioner, as per various circulars issued by the Government, copies of which are produced as Ext.P22 and Ext.P23, the employers of contract works were directed to reimburse the additional payments made by the respective contractors towards the enhanced liabilities under the GST. Petitioner further contends that though petitioner bore the burden of additional tax, the same has not yet been reimbursed, inspite of repeated requests. One of the requests is produced as Ext.P25. The limited relief sought for in the writ petition is for a direction to consider Ext.P25 in an expeditious manner. WP(C) NO. 2719 OF 2022 4
2. I have heard Sri.Babu Joseph Kuruvathazha, the learned counsel for the petitioner as well as Dr.Thushara James, the learned Senior Government Pleader for the respondents.
3. Having regard to the circumstances and taking into reckoning the earlier instances where this Court had directed consideration of the representations filed by persons situated in similar positions, I am of the view that this writ petition can also be disposed of.
Accordingly, there will be a direction to the first respondent to consider and dispose of Ext.P25 representation, as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a copy of this judgment after granting an opportunity of hearing to the petitioner. Any one representative of respondents 2 to 4 shall also be called for the hearing. Needless to mention, if the petitioner is found eligible to be reimbursed with the amounts, after such consideration, the same shall be disbursed to the petitioner without undue delay.
The writ petition is disposed of as above.
Sd/-
BECHU KURIAN THOMAS, JUDGE RKM WP(C) NO. 2719 OF 2022 5 APPENDIX OF WP(C) 2719/2022 PETITIONER'S EXHIBITS :
Exhibit P1 TRUE COPY OF THE AGREEMENT NO.39/CE/2015-
16 DATED 10.9.2015 EXECUTED BETWEEN THE 3RD RESPONDENT AND PETITIONER.
Exhibit P2 TRUE COPY OF THE SCHEDULE OF WORK, PERTAINING TO EXT.P1 AGREEMENT.
Exhibit P3 TRUE COPY OF THE TAX INVOICE DATED 1.6.2019, PERTAINING TO THE REMITTANCE OF GST BY THE PETITIONER.
Exhibit P4 TRUE COPY OF THE REPRESENTATION DATED 1.6.2019 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.
Exhibit P5 TRUE COPY OF THE AGREEMENT NO.65/CE/2013-
14 DATED 5.2.2014 EXECUTED BETWEEN THE 3RD RESPONDENT AND PETITIONER.
Exhibit P6 TRUE COPY OF THE SCHEDULE OF WORK PERTAINING TO EXT.P5 AGREEMENT.
Exhibit P7 TRUE COPY OF THE TAX INVOICE DATED 1.6.2019, PERTAINING TO THE REMITTANCE OF GST BY THE PETITIONER.
Exhibit P8 TRUE COPY OF THE REPRESENTATION DATED 1.6.2019 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.
Exhibit P9 TRUE COPY OF THE TAX INVOICE DATED 15.6.2020, PERTAINING TO THE REMITTANCE OF GST BY THE PETITIONER.
Exhibit P10 TRUE COPY OF THE REPRESENTATION DATED 30.6.2020 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.
Exhibit P11 TRUE COPY OF THE AGREEMENT NO.68/CE/2013-
14 DATED 5.2.2014 EXECUTED BETWEEN THE 3RD RESPONDENT AND PETITIONER.
WP(C) NO. 2719 OF 2022 6 Exhibit P12 TRUE COPY OF THE SCHEDULE OF WORK PERTAINING TO EXT.P11 AGREEMENT.
Exhibit P13 TRUE COPY OF THE TAX INVOICE DATED 1.6.2019, PERTAINING TO THE REMITTANCE OF GST BY THE PETITIONER.
Exhibit P14 TRUE COPY OF THE REPRESENTATION DATED 1.6.2019 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.
Exhibit P15 TRUE COPY OF THE AGREEMENT NO.67/CE/2013-
14 DATED 5.2.2014 EXECUTED BETWEEN THE 3RD RESPONDENT AND PETITIONER.
Exhibit P16 TRUE COPY OF THE AGREED SCHEDULE OF WORK, PERTAINING TO EXT.P15 AGREEMENT.
Exhibit P17 TRUE COPY OF THE TAX INVOICE DATED 15.6.2020, PERTAINING TO THE REMITTANCE OF GST BY THE PETITIONER.
Exhibit P18 TRUE COPY OF THE REPRESENTATION DATED 30.6.2020 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.
Exhibit P19 TRUE COPY OF THE PROCEEDING DATED 24.6.2014 OF THE 3RD RESPONDENT.
Exhibit P20 TRUE COPY OF THE TAX INVOICE DATED 1.6.2019, PERTAINING TO THE REMITTANCE OF GST BY THE PETITIONER.
Exhibit P21 TRUE COPY OF THE TAX INVOICE DATED 1.6.2019, PERTAINING TO THE REMITTANCE OF GST BY THE PETITIONER.
Exhibit P22 TRUE COPY OF THE CIRCULAR NO.90/2017/FIN.
DATED 14.12.2017 ISSUED BY THE GOVERNMENT OF KERALA.
Exhibit P23 TRUE COPY OF THE CIRCULAR NO.18/2019/FIN.
DATED 1.3.2019 ISSUED BY THE GOVERNMENT OF KERALA.
WP(C) NO. 2719 OF 2022 7 Exhibit P24 TRUE COPY OF G.O.(P) NO.173/2019/FIN.
DATED 22.12.2019 ISSUED BY THE GOVERNMENT OF KERALA.
Exhibit P25 TRUE COPY OF THE REPRESENTATION DATED 27.11.2021 SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENTS 1 TO 3.
Exhibit P26 TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT DATED 11/2/2022 IN WPC NO.4649/2022