Kerala High Court
K.K. Shyju vs State Of Kerala on 18 January, 2023
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 18TH DAY OF JANUARY 2023 / 28TH POUSHA, 1944
WP(C) NO. 32250 OF 2022
PETITIONER:
K.K. SHYJU
AGED 45 YEARS
, S/O KUNJAVAREETH,
KARIPPAI HOUSE,MOTHIRAKANNI P.O., THOOMBAKODE,
CHALAKUDY, THRISSUR DISTRICT, PIN - 680307
BY ADV JOHN MATHEW (THEREZHATH)
RESPONDENTS:
1 STATE OF KERALA
REPRESENTED BY THE SECRETARY TO GOVERNMENT,
DEPARTMENT OF TAXES, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
2 THE STATE OF KERALA
REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT
SECRETARIAT,THIRUVANANTHAPURAM, PIN - 695001
3 STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY
FINANCE DEPARTMENT, SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
4 THE CHIEF ENGINEER
PUBLIC WORKS DEPARTMENT (ROADS DIVISION)
PUBLIC HOUSE, THIRUVANANTHAPURAM, PIN - 695033
5 SUPERINTENDING ENGINEER
PUBLIC WORKS DEPARTMENT (ROAD DIVISION),
GOVT. OF KERALA, ALUVA CIRCLE, ERNAKULAM DISTRICT, PIN - 683101
6 THE EXECUTIVE ENGINEER
PUBLIC WORKS DEPARTMENT (ROADS DIVISION),
CHEMBUKAVU, THRISSUR, PIN - 680020
7 THE ASSISTANT EXECUTIVE ENGINEER
PUBLIC WORK DEPARTMENT (ROADS SUB DIVISION),
IRINJALAKUDA, THRISSUR DISTRICT, PIN - 680121
8 THE ASSISTANT ENGINEER
PUBLIC WORK DEPARTMENT (ROADS SUB DIVISION),
CHALAKKUDY, THRISSUR DISTRICT, PIN - 680309
9 THE SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE
THE OFFICE OF THE SUPERINTENDENT OF CENTRAL TAX AND CENTRAL
EXCISE,
CHALAKUDY RANGE, FIRST FLOOR, MAJESTIC TOWERS,
NEAR HEAD POST OFFICE, CHALAKUDY, PIN - 680307
10 THE COMMERCIAL TAX OFFICER ON WORKS CONTRACT (GST),
THRISSUR DISTRICT, PIN - 680101
11 THE STATE TAX OFFICER, (INTELLIGENCE OFFICER),
W.P. (C) No. 32250 of 2022
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SQUAD NO. 11, STATE GST DEPARTMENT, TAX COMPLEX,
POOTHOLE P.O., THRISSUR DISTRICT, PIN - 680004
12 THE STATE OF KERALA
REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT
SECRETARIAT,THIRUVANANTHAPURAM, PIN - 695001
OTHER PRESENT:
ADV. THUSHARA JAMES (SR GP)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
18.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P. (C) No. 32250 of 2022
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JUDGMENT
The petitioner is a contractor, who executed certain
works for the Public Works Department (for short, "the
PWD). It is the case of the petitioner that the petitioner is
entitled to compensation of the amount of Goods and
Services Tax (for short, "GST") demanded on the works
completed by the petitioner for the PWD in terms of certain
circulars/instructions issued by the Government of
Kerala/PWD regarding the reimbursement of GST on works
tendered prior to coming into force of GST and completed
after the GST laws came into force. It appears that the
Superintending Engineer of the PWD has sent Ext.P8
communication to the Senior Finance Officer in the office of
the Chief Engineer of the PWD at Thiruvananthapuram
requesting for clarification on the question as to whether
the petitioner is actually entitled to the reimbursement of
any amount towards GST.
2. The learned counsel appearing for the petitioner
W.P. (C) No. 32250 of 2022
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submits that no further decision has been taken on Ext.P8
by the Senior Finance Officer. It is submitted that in the
meanwhile the petitioner is being proceeded against by the
GST Department for non-payment of GST and non-filing of
returns. Reference is made in this regard to Ext.P11
communication issued by the 9th respondent. The learned
counsel prays that further proceedings pursuant to Ext.P11
may be kept in abeyance till a decision is taken in the
matter by the concerned authority of the PWD.
3. Having heard the learned counsel appearing for the
petitioner and the learned Senior Government Pleader
appearing for respondents 1 to 8, 10, and 11, I am of the
view that a direction can be issued to the Senior Finance
Officer, office of the Chief Engineer, PWD,
Thiruvananthapuram to consider Ext.P8 letter issued by the
Superintending Engineer and take a decision on the
question as to whether the petitioner is entitled to any
reimbursement of GST in respect of the works completed by
him for the PWD.
W.P. (C) No. 32250 of 2022
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4. The Senior Finance Officer is, therefore, suo moto
impleaded as additional 12th respondent to this Writ
Petition. The additional 12th respondent can be directed to
take a decision as directed above, after affording to the
petitioner an opportunity of being heard. While taking a
decision, the additional 12th respondent can also be directed
to have due regard to any circulars issued by the
Government of Kerala/PWD has also to the terms of the
contract/tender under which the petitioner was awarded the
work in question. I do not deem it necessary to stay further
proceedings pursuant to Ext.P11 as Ext.P11 letter is not a
notice issued by the concerned authority for cancellation of
registration and it is only an intimation informing the
petitioner that steps for cancellation will be taken if the
petitioner does not file the returns and pay the tax within
the time specified under the GST laws.
5. In the light of the above, this Writ Petition will stand
disposed of directing the additional 12 th respondent to take
a decision on Ext.P8, after affording an opportunity of
W.P. (C) No. 32250 of 2022
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hearing to the petitioner within a period of six weeks from
the date of receipt of a certified copy of this judgment. The
additional 12th respondent shall have due regard to the
circulars, etc issued by the Government of Kerala/PWD
regarding reimbursement of GST. The additional 12th
respondent shall also have regard to the terms of the
tender/contract under which the works were awarded to the
petitioner.
The Writ Petition is disposed of as above.
Sd/-
GOPINATH P.
JUDGE
RMV
W.P. (C) No. 32250 of 2022
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APPENDIX OF WP(C) 32250/2022
PETITIONER EXHIBITS
Exhibit P1 THE TRUE COPY OF THE LETTER OF ACCEPTANCE DATED
29/11/2018 ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONER
ExhibitP2 THE TRUE COPY OF THE RELEVANT PART BILLS PAID BY THE
6TH RESPONDENT TO THE PETITIONER
ExhibitP3 THE TRUE COPY OF THE DETAILED ESTIMATE PREPARED IN
RESPECT OF THE EXT.P1 TENDER
ExhibitP4 THE TRUE COPY OF THE CIRCULARS DATED 14.12.2017
ISSUED BY THE GOVERNMENT
Exhibit4(a) THE TRUE COPY OF THE CIRCULARS DATED 01.03.2019
ISSUED BY THE GOVERNMENT
Exhibit P5 HE TRUE COPY OF THE REPRESENTATION DATED 20/11/2020
SUBMITTED BY THE PETITIONER TO THE RESPONDENTS 6 TO
Exhibit P6 THE TRUE COPY OF THE LETTER BEARING NO S3 - 3407 /
2018 DATED 22/10/2020 ISSUED BY THE 8TH RESPONDENT
ExhibitP7 THE TRUE COPY OF THE LETTER BEARING NO D 1 - 3407 /
2018 DATED 02/11/2020 ISSUED BY 7TH RESPONDENT
ExhibitP8 THE TRUE COPY OF THE LETTER BEARING NO DT3 - 3407 /
2018 DATED 11/01/2021 FORWARDED BY THE 5TH
RESPONDENT TO THE 4TH RESPONDENT
ExhibitP9 THE TRUE COPY OF THE NOTICE DATED 22/07/2022 ISSUED
BY THE 9TH RESPONDENT TO THE PETITIONER
ExhibitP10 THE TRUE COPY OF THE REPLY LETTER DATED 10/01/2022
ISSUED BY THE PETITIONER TO THE 9TH RESPONDENT
ExhibitP11 THE TRUE COPY OF THE NOTICE BEARING NO - O.C. NO
76 / 2022 DATED 31/08/2022 ISSUED BY THE 9TH
RESPONDENT TO THE PETITIONER
Exhibit P12 THE RELEVANT BID DOCUMENTS ISSUED BY THE PWD
DEPARTMENT IN RESPECT OF THE CONSTRUCTION OF ROAD
FROM PATHADIPALAM TO ADICHIL THOTTI COLONY IN
CHALAKKUDY VIDE GO (P) NO - 3/2017/PWD DATED
9/08/2017
Exhibit P13 THE TRUE COPY OF THE NOTICE ISSUED BY THE PWD FOR
INVITING THE TENDER DATED 01/09/2018
Exhibit P14 THE TRUE COPY OF THE ONLINE GST REGISTRATION STATUS
OF THE PETITIONER AS ON 11/01/2023
RESPONDENTS' EXHIBITS:NIL
TRUE COPY
P.A.TO JUDGE
