Kerala High Court
Tomco Engineering (P) Ltd vs Kerala Water Authority on 13 January, 2023
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 13TH DAY OF JANUARY 2023 / 23RD POUSHA, 1944
WP(C) NO. 31293 OF 2019
PETITIONER:
M/s.TOMCO ENGINEERING (P) LTD.
PALANNATTIL, KUNNACKAL P.O., MUVATTUPUZHA-682 316,
REP. BY PAUL P.THOMAS, MANAGING DIRECTOR.
BY ADVS.
K.I.MAYANKUTTY MATHER
R.JAIKRISHNA
NARAYANI HARIKRISHNAN
RESPONDENTS:
1 KERALA WATER AUTHORITY
JALABHAVAN, VELLAYAMBALAM P.O.,
THIRUVANANTHAPURAM-695 033,
REP. BY ITS MANAGING DIRECTOR.
2 EXECUTIVE ENGINEER,
KERALA WATER AUTHORITY, ST.MARYS COLLEGE ROAD,
CHEMBUKKAVU, CHEMBUKAVU P.O., THRISSUR-680 020.
3 SUPERINTENDING ENGINEER,
KERALA WATER AUTHORITY, PUBLIC HEALTH CIRCLE,
HIGH ROAD, SAKTHAN THAMPURAN NAGAR P.O.,
THRISSUR-680 001.
BY ADV P.BENJAMIN PAUL, SC, KERALA WATER AUTHORITY
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
13.01.2023, ALONG WITH WP(C).31352/2019, 31420/2019 AND CONNECTED
CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) Nos. 31293, 31352, 31420,
& 31763 of 2019
-2-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 13TH DAY OF JANUARY 2023 / 23RD POUSHA, 1944
WP(C) NO. 31352 OF 2019
PETITIONER:
TOMCO ENGINEERING (P) LTD.
PALANNATTIL, KUNNACKAL P.O., MUVATTUPUZHA-682 316,
REPRESENTED BY PAUL P. THOMAS, MANAGING DIRECTOR.
BY ADVS.
K.I.MAYANKUTTY MATHER
R.JAIKRISHNA
SWATHI H.PRASAD
RESPONDENTS:
1 KERALA WATER AUTHORITY
JALABHAVAN, VELLAYAMBALAM P.O.,
THIRUVANANTHAPURAM-695 033.
REPRESENTED BY ITS MANAGING DIRECTOR.
2 PROJECT CO-ORDINATOR
JNNURUM PROJECT IMPLEMENTATION UNIT,
KERALA WATER AUTHORITY, JALA BHAVAN,
VELLAYAMBALAM P.O., THIRUVANANTHAPURAM-695 033.
3 EXECUTIVE ENGINEER
JNNURUM PROJECT IMPLEMENTATION UNIT,
KERALA WATER AUTHORITY, JALA BHAVAN,
VELLAYAMBALAM P.O., THIRUVANANTHAPURAM-695 033.
BY ADV P.BENJAMIN PAUL, SC, KERALA WATER AUTHORITY
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
13.01.2023, ALONG WITH WP(C).31293/2019 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) Nos. 31293, 31352, 31420,
& 31763 of 2019
-3-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 13TH DAY OF JANUARY 2023 / 23RD POUSHA, 1944
WP(C) NO. 31420 OF 2019
PETITIONER:
TOMCO ENGINEERING (P) LTD.
PALANNATTIL, KUNNACKAL P.O.,
MUVATTUPUZHA-682 316,
REPRESENTED BY PAUL P.THOMAS, MANAGING DIRECTOR.
BY ADVS.
K.I.MAYANKUTTY MATHER
R.JAIKRISHNA
NARAYANI HARIKRISHNAN
RESPONDENTS:
1 KERALA WATER AUTHORITY
JALABHAVAN, VELLAYAMBALAM P.O.,
THIRUVANANTHAPURAM-695 033,
REPRESENTED BY ITS MANAGING DIRECTOR.
2 SUPERINTENDING ENGINEER, KERALA WATER AUTHORITY,
P.H.CIRCLE, MUVATTUPUZHA P.O., PIN-686 661.
3 EXECUTIVE ENGINEER, KERALA WATER AUTHORITY,
PROJECT DIVISION, KATTAPPANA P.O.,
IDUKKI-685 508.
BY ADV P.BENJAMIN PAUL, SC, KERALA WATER
AUTHORITY
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 13.01.2023, ALONG WITH WP(C).31293/2019 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
WP(C) Nos. 31293, 31352, 31420,
& 31763 of 2019
-4-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 13TH DAY OF JANUARY 2023 / 23RD POUSHA, 1944
WP(C) NO. 31763 OF 2019
PETITIONER:
M/S.TOMCO ENGINEERING (P) LTD.,
PALANNATTIL, KUNNACKAL P.O,
MUVATTUPUZHA - 682 316,
REP.BY PAUL P.THOMAS, MANAGING DIRECTOR.
BY ADVS.
K.I.MAYANKUTTY MATHER
T.K.SREEKALA
SWATHI H.PRASAD
RESPONDENTS:
1 KERALA WATER AUTHORITY,
PLANNATTIL, JALABHAVAN, VELLAYAMBALAM P.O,
THIRUVANANTHAPURAM - 695 033.,
REP.BY ITS MANAGING DIRECTOR.
2 SUPERINTENDING ENGNEERING
P.H CIRCLE , KERALA WATER AUTHORITY,
KOLLAM P.O, KOLLAM -691 001.
3 EXECUTIVE ENGINEER
KERALA WATER AUTHORITY, PROJECT DIVISION,
KOLLAM P.O, KOLLAM- 691 001.
4 ADDITIONAL PROJECT MANAGER
JNNURM PROJECT IMPLEMENTATION UNIT,
KERALA WATER AUTHORITY, JALABHAVAN,
VELLAYAMBALAM P.O,
THIRUVANANTHAPURAM - 695 032.
WP(C) Nos. 31293, 31352, 31420,
& 31763 of 2019
-5-
5 EXECUTIVE ENGINEER.
JNNURM PROJECT IMPLEMENTATION UNIT,
KERALA WATER AUTHORITY, JALABHAVAN,
VELLAYAMBALAM P.O,
THIRUVANANTHAPURAM - 695 032.,
BY ADV P.BENJAMIN PAUL, SC,
KERALA WATER AUTHORITY
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
13.01.2023, ALONG WITH WP(C).31293/2019 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) Nos. 31293, 31352, 31420,
& 31763 of 2019
-6-
JUDGMENT
[WP(C) Nos.31293, 31352, 31420 & 31763 of 2019]
Petitioner is common in these cases. Petitioner is a
contractor, who was the successful bidder for certain works
tendered by the Kerala Water Authority. It is the case of the
petitioner that at the time when the tenders were issued and at
the time of award of work, the only tax that was factored was
the Value Added Tax under the Kerala Value Added Tax Act at
the rate of 5%. It is submitted that the service tax was
completely exempted as the work was for a Government entity.
It is submitted that after the introduction of Goods and
Services Tax Act (with effect from 01.07.2017), there is no
exemption and the GST has to be discharged at the rate of
12%. It is submitted that, to take care of this situation, the
Kerala Water Authority has issued Ext.P2 circular. It is
submitted that though the petitioner is eligible for
reimbursement of GST in terms of Ext.P2 circular, the Water
Authority has not considered the claim of the petitioner for
reimbursement of GST.
2. Learned counsel appearing for Kerala Water Authority
submits that the Water Authority has no objection in
WP(C) Nos. 31293, 31352, 31420,
& 31763 of 2019
considering the claim of the petitioner in terms of Ext.P2
Circular and a direction may be issued to the 1 st respondent to
consider the claim of the petitioner in terms of Ext.P2 Circular.
3. Having heard the learned counsel appearing for the
petitioner and the learned counsel appearing for the
respondent Kerala Water Authority, this writ petition is
disposed of, directing the 1st respondent to consider the claim
made by the petitioner for reimbursement of GST in terms of
Ext.P2 circular, after affording to the petitioner an opportunity
of being heard. The orders shall be passed on the claim of the
petitioner as above, within a period of two months from the
date of receipt of a certified copy of this judgment.
These writ petitions are disposed of as above
Sd/-
GOPINATH P.
JUDGE
ats
WP(C) Nos. 31293, 31352, 31420,
& 31763 of 2019
APPENDIX OF WP(C) 31352/2019
PETITIONER EXHIBITS
EXHIBIT P1 TRUE COPY OF THE LETTER OF ACCEPTANCE
GIVEN TO THE PETITIONER DATED 2.3.2015.
EXHIBIT P2 TRUE COPY OF THE CIRCULAR/GST/002/17
ISSUED BY THE KERALA WATER AUTHORITY
DATED 10.8.2017.
EXHIBIT P3 TRUE COPY OF THE COMMUNICATION/CIRCULAR
ISSUED BY THE GOVERNMENT DATED 29.8.2018.
EXHIBIT P4 TRUE COPY OF THE COUNTER SIGNED VOUCHER
SUBMITTED BY THE PETITIONER DATED
6.6.2018.
EXHIBIT P4(a) TRUE COPY OF THE COUNTER SIGNED VOUCHER
SUBMITTED BY THE PETITIONER DATED NIL.
EXHIBIT P5 TRUE COPY FOT HE JUDGMENT IN WPC
13630/2018 OF THIS HON'BLE COURT DATED
7.6.2018.
EXHIBIT P5(a) TRUE COPY OF THE JUDGMENT IN WPC
15600/2019 OF THIS HON'BLE COURT DATED
3.7.2019.
WP(C) Nos. 31293, 31352, 31420,
& 31763 of 2019
APPENDIX OF WP(C) 31420/2019
PETITIONER EXHIBITS
EXHIBIT P1 TRUE COPY OF THE WORK ORDER (NABARD-WSS TO
EDAVETTY PANCHAYATH IN IDUKKI DISTRICT-
PROJECT I).
EXHIBIT P1(a) TRUE COPY OF THE WORK ORDER NRDWP-WATER
SUPPLY SCHEME TO VELLIYAMATTAOM AND
ALAKKODE (PART) VILLAGES IN IDUKKI DISTRICT
PACKAGE II.
EXHIBIT P1(b) TRUE COPY OF THE WORK ORDER (NRDWP-WATER
SUPPLY SCHEME TO VELLIYAMATTOM AND
ALAKKODE(PART) VILLAGES IN IDUKKI DISTRICT-
PACKAGE III.
EXHIBIT P2 TRUE COPY OF THE CIRCULAR/GST/002/17 ISSUED
BY THE KERALA WATER AUTHORITY.
EXHIBIT P3 TRUE COPY OF THE COMMUNICATION/CIRCULAR
ISSUED BY THE GOVERNMENT.
EXHIBIT P4 TRUE COPY OF THE COUNTER SIGNED VOUCHER
SUBMITTED BY THE PETITIONER.
EXHIBIT P4(a) TRUE COPY OF THE COUNTER SIGNED VOUCHER
SUBMITTED BY THE PETITIONER.
EXHIBIT P4(b) TRUE COPY OF THE COUNTER SIGNED VOUCHER
SUBMITTED BY THE PETITIONER.
EXHIBIT P4(c) TRUE COPY OF THE COUNTER SIGNED VOUCHER
SUBMITTED BY THE PETITIONER.
EXHIBIT P4(d) TRUE COPY OF THE COUNTER SIGNED VOUCHER
SUBMITTED BY THE PETITIONER.
EXHIBIT P5 TRUE COPY OF THE JUDGMENT IN WPC 13630/2018
OF THIS HON'BLE COURT.
EXHIBIT P5(a) TRUE COPY OF THE JUDGMENT IN WPC 15600/2019
OF THIS HON'BLE COURT.
WP(C) Nos. 31293, 31352, 31420,
& 31763 of 2019
APPENDIX OF WP(C) 31763/2019
PETITIONER EXHIBITS
EXHIBIT P1 TRUE COPY OF THE LETTER OF ACCEPTANCE
DATED 25.05.2012.
EXHIBIT P1 (a) TRUE COPY OF THE LETTER OF ACCEPTANCE
DATED 9.5.2012.
EXHIBIT P2 TRUE COPY OF THE CIRCULAR /GST/002/17
ISSUED BY THE KERALA WATER AUTHORITY
DATED 10.08.2017.
EXHIBIT P3 TRUE COPY OF THE COMMUNICATION/CIRCULAR
ISSUED BY THE GOVERNMENT DATED
29.08.2018.
EXHIBIT P4 TRUE COPY OF THE COUNTER SIGNED VOUCHER
SUBMITTED BY THE PETITIONER DATED NIL.
EXHIBIT P4(a) TRUE COPY OF THE COUNTER SIGNED VOUCHER
SUBMITTED BY THE PETITIONER DATED NIL.
EXHIBIT P5 TRUE COPY OF THE JUDGMENT IN W.P(C)
13630/2018 OF THIS HON'BLE COURT DATED
07.06.2018.
EXHIBIT P5(a) TRUE COPY OF THE JUDGMENT IN W.P(C)
15600/2019 OF THIS HON'BLE COURT DATED
03.07.2019.
WP(C) Nos. 31293, 31352, 31420,
& 31763 of 2019
APPENDIX OF WP(C) 31293/2019
PETITIONER EXHIBITS
EXHIBIT P1 TRUE COPY OF THE LETTER OF ACCEPTANCE
DATED 1.4.2017.
EXHIBIT P2 TRUE COPY OF THE CIRCULAR/GST/002/17
ISSUED BY THE KERALA WATER AUTHORITY DATED
10.8.2017.
EXHIBIT P3 TRUE COPY OF THE COMMUNICATION/CIRCULAR
ISSUED BY THE GOVERNMENT DATED 29.08.2018.
EXHIBIT P4 TRUE COPY OF THE COUNTER SIGNED VOUCHER
SUBMITTED BY THE PETITIONER DATED
22.5.2018.
EXHIBIT P4(A) TRUE COPY OF THE COUNTER SIGNED VOUCHER
SUBMITTED BY THE PETITIONER DATED
20.12.2018.
EXHIBIT P4(B) TRUE COPY OF THE COUNTER SIGNED VOUCHER
SUBMITTED BY THE PETITIONER DATED
26.6.2019.
EXHIBIT P5 TRUE COPY OF THE JUDGMENT IN W.P.(C)
13630/2018 OF THIS HON'BLE COURT DATED
7.6.2018.
EXHIBIT P5(A) TRUE COPY OF THE JUDGMENT IN W.P.(C)
15600/2019 OF THIS HON'BLE COURT DATED
3.7.2019.
