T.I.Raju vs State Of Kerala
2022 Latest Caselaw 5381 Ker

                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. 3791 OF 2021
PETITIONER :

            T.I.RAJU,
            AGED 73 YEARS,
            S/O.LATE T.E.ITHAPIRI, GOVERNMENT CONTRACTOR
            THURUTHUMMEL HOUSE, KUSUMAGIRI P.O.,
            KOCHI - 682 030.

            BY ADVS.
            ELDHO PAUL
            SMT.TESSY JOSE


RESPONDENTS :

    1       STATE OF KERALA,
            REPRESENTED BY CHIEF SECRETARY, SECRETARIAT,
            THIRUVANANTHAPURAM - 695 001.

    2       ADDITIONAL CHIEF SECRETARY (FINANCE),
            SECRETARIAT, THIRUVANANTHAPURAM - 695 001.

    3       THE MANAGING DIRECTOR,
            KERALA WATER AUTHORITY, JALABHAVAN,
            VELLAYAMBALAM, THIRUVANANTHAPURAM - 695 033.

    4       THE SUPERINTENDING ENGINEER,
            KERALA WATER AUTHORITY, P.H.CIRCLE,
            KOZHIKODE - 673 009.

    5       THE EXECUTIVE ENGINEER,
            KERALA WATER AUTHORITY, P.H.DIVISION,
            SULTHANBATHERI, WAYANAD - 673 592.

            BY DR.THUSHARA JAMES, SENIOR GOVT.PLEADER

            BY SHRI.P.BENJAMIN PAUL, SC, KERALA WATER AUTHORITY
            GEORGIE JOHNY


     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. 3791 OF 2021
                                         2




                        BECHU KURIAN THOMAS, J.
                      =-=-=-=-=-=-=-=-=-=-=-=-=-=
                         W.P.(C) No.3791 of 2021
                      =-=-=-=-=-=-=-=-=-=-=-=-=-=
                    Dated this the 20th day of May, 2022


                                   JUDGMENT

The relief sought for by the petitioner is as follows :-

"Issue an order or direction in the nature of mandamus commanding the 4th respondent to reimburse 12% of the GST amounts due to the petitioner".

2. Petitioner is an 'A' class Government Contractor, who had

allegedly carried out various works on behalf of the Kerala Water

Authority. According to the petitioner, after the enactment of Goods and

Services Tax Act, 2017 (for short, 'the Act), there was an enhancement of

the tax liability for the works carried out by the petitioner and therefore,

the same is liable to be reimbursed/ compensated by the employer of the

contract. Petitioner also relies upon Circular dated 10.08.2017 as per

which the Kerala Water Authority had decided to reimburse the additional

payments made by respective contractors due to the enactment of the

Act.

3. Sri.Georgie Johny, the learned Standing Counsel for the

Kerala Water Authority, upon instructions submitted that though

petitioner has submitted Ext.P4 representation, the same was not WP(C) NO. 3791 OF 2021

supported by any proof of payment of GST and in such circumstances, the

3rd respondent cannot take a decision. However, it was further submitted

that if petitioner provides necessary proof of having paid the GST,

necessarily the respondents shall take a decision thereon.

4. In view of the above submission and on a perusal of the

pleadings in this writ petition, I am satisfied that this writ petition can be

disposed with a direction.

Accordingly, I direct the competent amongst the respondents

to consider and pass appropriate orders on Ext.P4 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. It is clarified that if

the petitioner has not already produced the records to show proof of

payment of GST for the works awarded to him, an opportunity shall be

granted to produce such proof, before taking a decision on Ext.P4.

The writ petition is disposed of as above.

Sd/-

BECHU KURIAN THOMAS, JUDGE

RKM WP(C) NO. 3791 OF 2021

APPENDIX OF WP(C) 3791/2021

PETITIONER'S EXHIBITS :

EXHIBIT P1 TRUE COPY OF THE AGREEMENT NO.SE/PHC/KKD/14/2016-17 DATED 06.02.2017 ENTERED INTO BETWEEN THE PETITIONER AND THE 4TH RESPONDENT.

EXHIBIT P2 A TRUE COPY OF THE 2ND PART BILL DATED 27.03.2018 ISSUED BY THE 5TH RESPONDENT.

EXHIBIT P3 TRUE COPY OF THE CIRCULAR NO.18/2019 DATED 01.03.2019 ISSUED BY THE 2ND RESPONDENT.

EXHIBIT P4 TRUE COPY OF THE REPRESENTATION DATED 23.10.2020 SENT BY THE PETITIONER TO THE 5TH RESPONDENT.