Kerala High Court
Rejumon Varghese vs State Of Kerala on 20 May, 2022
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
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
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
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
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
