J&B Engineering & Construction vs Kerala Water Authority
2021 Latest Caselaw 18710 Ker

           IN THE HIGH COURT OF KERALA AT ERNAKULAM

                           PRESENT

        THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

THURSDAY, THE 9TH DAY OF SEPTEMBER 2021 / 18TH BHADRA, 1943

                   WP(C) NO. 17789 OF 2021

PETITIONER:


          M/S.J&B ENGINEERING & CONSTRUCTION COMPANY
          KUTTUR P.O., THIRUVALLA,
          PATHANAMTHITTA DISTRICT,PIN-689 106,
          REPRESENTED BY ITS MANAGING PARTNER
          SRI.K.A ABRAHAM,
          AGED 71 YEARS, S/O. LATE K.J.ABRAHAM,
          RESIDING AT KUNNUKANDANTHIL HOUSE,
          KUTTOOR P.O.,
          THIRUVALLA, PIN-689 106
          BY ADV N.JAMES KOSHY


RESPONDENTS:

    1     KERALA WATER AUTHORITY
          HEAD OFFICE, 'JALABHAVAN',
          VELLAYAMBALAM,
          THIRUVANANTHAPURAM-695 033,
          REPRESENTED BY ITS MANAGING DIRECTOR
    2     THE FINANCE MANAGER/CHIEF ACCOUNTS OFFICER,
          KERALA WATER AUTHORITY, HEAD OFFICE,
          'JALABHAVAN', VELLAYAMBALAM,
          THIRUVANANTHAPURAM-695 033
    3     THE EXECUTIVE ENGINEER,
          PROJECT DIVISION, KERALA WATER AUTHORITY,
          VINOBHAJI ROAD, ADOOR,
          PATHANAMTHITTA DISTRICT,PIN-691 523
    4     THE EXECUTIVE ENGINEER,
 W.P.(C) No.17789/21                 -:2:-


              PROJECT DIVISION, KERALA WATER AUTHORITY,
              KOTTAYAM COLLECTORATE,
              KOTTAYAM DISTRICT ,PIN-686 002
      5       THE EXECUTIVE ENGINEER,
              PROJECT DIVISION, KERALA WATER AUTHORITY,
              KWA OFFICE ROAD, THIRUVALLA,
              PATHANAMTHTITA DISTRICT,PIN-689 101
              BY ADV BIJILY JOSEPH
              SRI.P.BENJAMIN PAUL-SC



       THIS     WRIT    PETITION    (CIVIL)    HAVING    COME    UP    FOR
ADMISSION       ON    09.09.2021,   THE     COURT   ON   THE    SAME   DAY
DELIVERED THE FOLLOWING:
 W.P.(C) No.17789/21                   -:3:-




                     BECHU KURIAN THOMAS, J.
                     ------------------------------------------
                         W.P.(C) No.17789 of 2021
                      -----------------------------------------
                 Dated this the 9th day of September, 2021

                                JUDGMENT

Petitioner is a licensed contractor under the Kerala Water

Authority ('the KWA' for brevity), having engaged in various

construction works on behalf of the KWA at Kottayam, Adoor and

Thiruvalla. The grievance of the petitioner is that after the

implementation of the Central Goods and Services Tax Act, 2017

petitioner was compelled to remit the GST amount. It is stated that

petitioner has remitted more than rupees two crores towards GST in

respect of five works carried out on behalf of KWA. While so, KWA

issued Ext.P3 Circular on 10.8.2017 clarifying that in the case of

payment of GST by the contractors, the KWA would absorb the

payment made towards GST and refund the payment made by the

contractors towards the GST. The condition stipulated for such

reimbursement was that the contractors should produce receipts for

payment of such GST by them.

2. Petitioner had produced the details of the GST paid and

demanded from the KWA an amount of Rs.1,59,59,730/- towards 9%

of GST paid in excess. It was repeatedly pleaded to the 1 st

respondent to reimburse the amount paid by the petitioner. However

it is contended that in spite of the lapse of several months, the

amounts due to the petitioner have not been paid, thereby causing

irreparable loss and hardships to the petitioner, especially in the

present situation. Directions are thus sought for by the petitioner for

refund of the sum of Rs.1,59,59,730/- forthwith.

3. The respondents, upon instructions, submit that details of

payment due to the petitioner is a matter which will have to be

verified based upon the request and the application filed by the

petitioner. It is also submitted that if the amounts are found due to

the petitioner, the same will be reimbursed without much delay.

4. I have heard the learned counsel for the petitioner

Adv.N.James Koshy as well as the learned Standing Counsel

Adv.Benjamin Paul, on behalf of the respondents.

5. Having regard to the admitted facts of the case based upon

Ext.P3 Circular, the KWA cannot shy away from the responsibility to

refund the amount paid by the petitioner towards GST. However, the

quantum of amount is a matter which will have to be verified by the

KWA based upon the applications and receipts produced by the

petitioner. Petitioner has already submitted Exts.P7 and Ext.P8

before the respondents 1 and 2 respectively.

6. Accordingly, there will be a direction to 1 st respondent to

consider and pass appropriate orders on Ext.P7 and Ext.P8 within a

period of three weeks from the date of receipt of a copy of this

judgment. If the 1st respondent finds that the petitioner is entitled to

the amounts claimed for, the same shall be disbursed within a period

of five weeks thereafter.

The writ petition is disposed of as above.

Sd/-

BECHU KURIAN THOMAS JUDGE vps

APPENDIX OF WP(C) 17789/2021

PETITIONER'S/S' EXHIBITS Exhibit P1 TRUE COPY OF THE ORDER NO.C1-

24614/16/CT-E OFFICE 11137/17 DATED 18.07.2017 ISSUED BY THE OFFICE OF THE COMMISSIONER, KERALA GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, THIRUVANANTHAPURAM Exhibit P2 TRUE COPY OF THE DETAILED STATEMENT OF THE AMOUNT PAID BY WAY OF GST BY THE PETITIONER IN RESPECT OF BILLS SANCTIONED AFTER 01.07.2017 Exhibit P3 TRUE COPY OF THE CIRCULAR NO.0023/2011/DY.AM/FIN/KWA DATED 10.08.2017 ISSUED BY THE 1ST RESPONDENT Exhibit P4 TRUE COPY OF THE REPRESENTATION DATED 22.07.2021 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT Exhibit P5 TRUE COPY OF THE REPRESENTATION DATED 29.03.2021SUBMITTED BY THE PETITIONER BEFORE THE 4TH RESPONDENT Exhibit P6 TRUE COPY OF THE REPRESENTATION DATED 29.03.2021 SUBMITTED BY THE PETITIONER BEFORE THE 5TH RESPONDENT Exhibit P7 TRUE COPY OF THE REPRESENTATION DATED 22.07.2021 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT Exhibit P8 TRUE COPY OF THE REPRESENTATION DATED 22.07.2021 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT Exhibit P9 TRUE COPY OF THE JUDGMENT IN WPC NO.6184/.2020 DATED 18.03.202 OF THE HON'BLE HIGH COURT OF KERALA