Chicago Constructions ... vs State Of Kerala
2021 Latest Caselaw 22452 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
          THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
    TUESDAY, THE 9TH DAY OF NOVEMBER 2021 / 18TH KARTHIKA, 1943
                        WP(C) NO. 20526 OF 2021
PETITIONER :

          CHICAGO CONSTRUCTIONS INTERNATIONAL (P) LTD.,
          CHITHIRA LANE, KOCHAR ROAD,
          SASTHAMANGALAM, THIRUVANANTHAPURAM-695010,
          REPRESENTED BY ITS MANAGING DIRECTOR, MOHANAKUMAR.S.

          BY ADVS.
          K.P.PRADEEP
          HAREESH M.R.
          RASMI NAIR T.
          T.T.BIJU
          T.THASMI
          M.J.ANOOPA
          SWATHI GUPTHA


RESPONDENTS :

    1     STATE OF KERALA
          REPRESENTED BY THE SECRETARY TO GOVERNMENT,
          DEPARTMENT TAXES,
          GOVERNMENT SECRETARIAT,
          THIRUVANANTHAPURAM-695001.

    2     KERALA WATER AUTHORITY,
          JALABHAVAN, VELLAYAMBALAM,
          THIRUVANANTHAPURAM-695033,
          REPRESENTED BY ITS MANAGING DIRECTOR.

    3     MANAGING DIRECTOR,
          KERALA WATER AUTHORITY,JALABHAVAN,
          VELLAYAMBALAM,
          THIRUVANANTHAPURAM-695033.

          BY SENIOR GOVT.PLEADER SRI.JUSTIN JACOB
          BY ADV.BENJAMIN PAUL, SC
          BY ADV BIJILY JOSEPH


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
09.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 20526 OF 2021
                                  2


                  BECHU KURIAN THOMAS, J.
                =-=-=-=-=-=-=-=-=-=-=-=-=-=
                   W.P.(C) No.20526 of 2021
                =-=-=-=-=-=-=-=-=-=-=-=-=-=
            Dated this the 9th day of November, 2021


                             JUDGMENT

Petitioner is a works contractor, who had executed

contract works for the Kerala Water Authority during the period

2015-16 and 2016-17. The claims of the contractors for refund of

GST paid by them after coming into force of the Goods and Service

Tax Act, 2017 were considered by the Kerala Water Authority and by

a General Circular No.2/2017 dated 10.02.2017, the Kerala Water

Authority decided to grant the benefit of GST paid by the contractors

on production of proof of receipt of payment.

2. Petitioner claims to have paid the GST, due on the

works carried out by them on behalf of the Water Authority and has

sought refund. Ext.P7 application was filed by them along with proof

of payment of GST and have claimed the amounts due to them.

However, according to the petitioner, no decision has been taken by

the respondents in spite of repeated reminders.

3. Having regard to the circumstances, there will be a

direction to respondents 2 and 3 to consider Ext.P7 application filed WP(C) NO. 20526 OF 2021

by the petitioner and pass appropriate orders, as expeditiously as

possible, at any rate, within a period of one month from the date of

receipt of a copy of this judgment. If the petitioner is found eligible

to be refunded the GST paid by them, the respondents 2 and 3 shall

make the payment so due, within an outer period of two months

from the date of such decision.

The writ petition is disposed of as above.

Sd/-

BECHU KURIAN THOMAS, JUDGE RKM WP(C) NO. 20526 OF 2021

APPENDIX OF WP(C) 20526/2021

PETITIONER'S EXHIBITS :

Exhibit P1 TRUE COPY OF THE WORK ORDER NO PHC/D3-

9722/13/CIVIL/NVOL.2 DATED 01-10-2015 ISSUED BY THE KERALA WATER AUTHORITY

Exhibit P1(A) TRUE COPY OF THE RELEVANT PAGES OF THE AGREEMENT DATED 17-10-2015 EXECUTED BY THE PETITIONER WITH KERALA WATER AUTHORITY

Exhibit P2 TRUE COPY OF THE SELECTION NOTICE NO.PHC D3-4506/14 DATED 09.07.2015 ISSUED BY THE SUPERINTENDING ENGINEERING, KERALA WATER AUTHORITY

Exhibit P2(A) TRUE COPY OF THE SELECTION NOTICE NO.PHC/D2/968 (A)/2014-15 DATED 30-07-2015 ISSUED BY THE SUPERINTENDING ENGINEERING, KERALA WATER AUTHORITY

Exhibit P2(B) TRUE COPY OF THE SELECTION NOTICE NO.PHC/D3-3940/14 DATED 26-09-2015 ISSUED BY THE SUPERINTENDING ENGINEERING, KERALA WATER AUTHORITY

Exhibit P2(C) TRUE COPY OF THE SELECTION NOTICE NO.PHC/D2/968(B)/2014 DATED 30.09.2015 ISSUED BY THE SUPERINTENDING ENGINEERING, KERALA WATER AUTHORITY.

Exhibit P2(D) TRUE COPY OF THE WORK ORDER NO.KWA/PHC/TSR/D3-4609/14 DATED 29-02-2016 ISSUED BY THE SUPERINTENDING ENGINEERING, KERALA WATER AUTHORITY

Exhibit P2(E) TRUE COPY OF THE WORK ORDER NO.KWA/PHC/ALP/D1-1530/15 DATED 03.03.2016 ISUSED BY THE SUPERINTENDING ENGINEERING, KERALA WATER AUTHORITY WP(C) NO. 20526 OF 2021

Exhibit P2(F) TRUE COPY OF THE WORK ORDER SE/PHC/TVLA/DB/1135/2016 DATED 24-09-2016 ISSUED BY THE SUPERINTENDING ENGINEER, KERALA WATER AUTHORITY

Exhibit P2(G) TRUE COPY OF THE WORK ORDER NO.KWA/PHC/PKD/2014/15 DATED 14.08.2017 ISSUED BY THE SUPERINTENDING ENGINEERING, KERALA WATER AUTHORITY

Exhibit P3 TRUE COPY OF THE RELEVANT PAGES OF THE AGREEMENT NO 7/2015-16/SE/PHC/ALP DATED 3-3-2016

Exhibit P4 TRUE COPY OF THE GO(P)NO.2/2018/PWD DATED 27-01-2018

Exhibit P5 TRUE COPY OF THE JUDGMENT DATED 17-12-2019 IN WP(C)NO.23298 OF 2019

Exhibit P6 TRUE COPY OF THE ORDER NO.KWA/HO/FM/MABARD/F2-200/2018 DATED 13-03-2020 ISSUED BY THE JOINT MANAGING DIRECTOR, KERALA WATER AUTHORITY

Exhibit P7 TRUE COPY OF THE COMPUTATION STATEMENT OF WORKS CONTRACT INCOME SUBMITTED TO THE 2ND RESPONDENT BY THE PETITIONER.