Kerala High Court
Zubair V. vs Kerala Water Authority on 10 February, 2021
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE N.NAGARESH
WEDNESDAY, THE 10TH DAY OF FEBRUARY 2021/21ST MAGHA,1942
WP(C).No.18708 OF 2020(K)
PETITIONER:
ZUBAIR V., AGED 48 YEARS, S/O.ABDULLA,
CHERUPARAMBIL HOUSE, KODUR P.O.,
MANGATTUPALAM, MALAPPURAM-676 504.
BY ADVS.
SRI.GEORGE MATHEW
SRI.M.D.SASIKUMARAN
SHRI.PRAVEEN S.
SHRI.SUNIL KUMAR A.G
SRI.DIPU JAMES
SHRI.MATHEW K.T.
SHRI.GEORGE K.V.
RESPONDENTS:
1 KERALA WATER AUTHORITY, HEAD OFFICE,
JALA BHAVAN,VELLAYAMBALAM,
THIRUVANANTHAPURAM-695 033,
REPRESENTED BY ITS MANAGING DIRECTOR.
2 SUPERINTENDING ENGINEER,
KERALA WATER AUTHORITY, P.H.CIRCLE,
MALAPPURAM, MALAPPURAM DISTRICT-676 505.
3 EXECUTIVE ENGINEER,
KERALA WATER AUTHORITY,
PROJECT DIVISION,
MALAPPURAM DISTRICT-676505.
4 THE FINANCE MANAGER,
KERALA WATER AUTHORITY,JALA BHAVAN,
VELLAYAMBALAM,THIRUVANANTHAPURAM-695 033.
R1-R4 BY SRI.P.BENJAMIN PAUL, SC, KWA
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 10.02.2021, ALONG WITH WP(C).19520/2020(L), THE COURT
ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) Nos.18708&19520/2020
:2 :
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE N.NAGARESH
WEDNESDAY, THE 10TH DAY OF FEBRUARY 2021/21ST MAGHA,1942
WP(C).No.19520 OF 2020(L)
PETITIONER:
ZUBAIR V., AGED 48 YEARS, S/O/ABDULLA,
CHERUPARAMBIL HOUSE, KODUR P.O.,
MANGATTUPULAM, MALAPPURAM-676 504.
BY ADVS.
SRI.GEORGE MATHEW
SHRI.PRAVEEN S.
SRI.M.D.SASIKUMARAN
SHRI.SUNIL KUMAR A.G
SRI.DIPU JAMES
SHRI.MATHEW K.T.
SHRI.GEORGE K.V.
RESPONDENT:
1 STATE OF KERALA REPRESENTED BY
ITS SECRETARY, WATER RESOURCES DEPARTMENT,
GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM-695 001.
2 KERALA WATER AUTHORITY,
HEAD OFFICE, JALA BHAVAN,
VELLAYAMBALAM, THIRUVANANTHAPURAM-695 033,
REPRESENTED BY ITS MANAGING DIRECTOR.
3 SUPERINTENDING ENGINEER,
KERALA WATER AUTHORITY, P.H.CIRCLE,
MALAPPURAM, MALAPPURAM DISTRICT-676 505.
4 SUPERINTENDEING ENGINEER,
KERALA WATER AUTHORITY, P.H.CIRCLE,
MALAPARAMBA, KOZHIKODE DISTRICT-673 009.
WP(C) Nos.18708&19520/2020
:3 :
5 EXECUTIVE ENGINEER,
KERALA WATER AUTHORITY,
PROJECT DIVISION,
MALAPPURAM-676 505.
6 EXECUTIVE ENGINEER,
KERALA WATER AUTHORITY,
PROJECT DIVISION, MALAPARAMPA,
KOZHIKODE DISTRICT-673 009.
7 THE FINANCE MANAGER,
KERALA WATER AUTHORITY, JALA BHAVAN,
VELLAYAMBALAM, THIRUVANANTHAPURAM-695 033.
R2-R7 BY SHRI.P.BENJAMIN PAUL, SC, KWA
GOVERNMENT PLEADER SRI. SYAMJI RAM
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 10.02.2021, ALONG WITH WP(C).18708/2020(K), THE COURT
ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) Nos.18708&19520/2020
:4 :
JUDGMENT
~~~~~~~~~
Dated this the 10th day of February, 2021
[W.P.(C) Nos.18708 & 19520 of 2020]
The petitioner in both these writ petitions is a
A-Class PWD Contractor. These writ petitions relate to three
of the works undertaken and completed by the petitioner for
the 1st respondent-Kerala Water Authority.
2. The petitioner states that all the three works were
tendered prior to the coming into force of GST Act. The
Government have implemented GST with effect from
01.07.2017. Accordingly, there was a change in the indirect
tax regime and the tax rates. Taking into consideration the
change in the tax regime, the Kerala Water Authority issued
Ext.P1 Circular.
3. As per Ext.P1 Circular, difference between GST
paid and the sum of all the taxes subsumed under GST
WP(C) Nos.18708&19520/2020
applicable at the time of bidding shall be absorbed by the
Kerala Water Authority on production of payment receipt of
GST towards the goods and services on the respective item
executed under the tender. The rate/tax difference absorption
mechanism requires additional payment or recovery, as the
case may be.
4. The learned counsel for the petitioner would submit
that pursuant to Ext.P1 Circular, the differential amount of tax
is being paid by the Kerala Water Authority to respective
contractors. The learned counsel for the petitioner pointed out
Ext.P3 letter in W.P.(C) No.18708/2020 whereunder the
Executive Engineer has addressed the Managing Director of
the Kerala Water Authority and requested to enable the
Executive Engineer to pay the differential amount.
5. Heard.
6. In the light of Ext.P1 and the stand taken by the
respondents as seen from Ext.P3, the petitioner's claim for
payment of differential tax amount requires consideration.
WP(C) Nos.18708&19520/2020
In the circumstances, W.P.(C) No.19520/2020 is
disposed of directing respondents 5 and 6 to draw a bill in
respect of the differential tax amount, if any, and take
expeditious steps to pay the amount to the petitioner. W.P.(C)
No.18708/2020 is disposed of directing respondents 1 and 4
to process the bills already raised and allot funds to the 3 rd
respondent enabling the 3rd respondent to pay the amount to
the petitioner. The directions as above shall be complied with
within a period of two months.
Sd/-
N. NAGARESH, JUDGE
aks/10.02.2021
WP(C) Nos.18708&19520/2020
APPENDIX OF WP(C) 18708/2020
PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE CIRCULAR
NO.0023/2011/DY.AM/FIN/KWA
DTD.10.08.2017 (CIRCULAR-GST/002/17).
EXHIBIT P2 TRUE COPY OF REPRESENTATION
DTD.17.10.2019 SUBMITTED BY PETITIONER
TO 3RD RESPONDENT.
EXHIBIT P3 TRUE COPY OF FORWARDING LETTER
NO.DB2/PROJECT/312/2015-16
DTD.01.11.2019 ALONG WITH VOUCHER.
WP(C) Nos.18708&19520/2020
APPENDIX OF WP(C) 19520/2020
PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COPY OF CIRCULAR
NO.0023/2011/DY.AM/FIN.KWA DATED
10.08.2017 ISSUED BY 2ND RESPONDENT.
EXHIBIT P2 TRUE COPY OF WORK
COMPLETION/COMMISSIONING CERTIFICATE
DATED 08.03.2019 ISSUED BY ASST.
EXECUTIVE ENGINEER, PERINTHALMANNA.
EXHIBIT P3 TRUE COPY OF WORK COMPLETION/
COMMISSIONING CERTIFICATE DATED
05.07.2018 ISSUED BY ASST. EXECUTIVE
ENGINEER, PARAPANANGADI.
EXHIBIT P4 TRUE COPY OF WORK COMPLETION/
COMMISSIONING CERTIFICATE DATED
29.01.2018 ISSUED BY ASST.EXECUTIVE
ENGINEER, CALICUT.
EXHIBIT P5 TRUE COPY OF LETTER AND STATEMENT
DATED 22.10.2019 SUBMITTED BY
PETITIONER TO 5TH RESPONDENT.
EXHIBIT P6 TRUE COPY OF LETTER AND STATEMENT
DATED 20.10.2019 SUBMITTED BY
PETITIONER TO 5TH RESPONDENT.
EXHIBIT P7 TRUE COPY OF LETTER AND STATEMENT
DATED 09.07.2019 SUBMITTED BY
PETITIONER TO 6TH RESPONDENT.
ncd
