Kerala High Court
C.A. Shaji vs State Of Kerala on 3 July, 2024
Author: Murali Purushothaman
Bench: Murali Purushothaman
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
WEDNESDAY, THE 3RD DAY OF JULY 2024 / 12TH ASHADHA, 1946
WP(C) NO. 19187 OF 2024
PETITIONER:
C.A. SHAJI
AGED 58 YEARS
S/O. K.C. ABRAHAM,
CONTRACTOR,
CHERUVULLIL HOUSE,
THOPPIL KATTETH ROAD,
THIRUVANKULAM P.O.,
ERNAKULAM DISTRICT,
PIN - 682 305.
BY ADVS.
BABU JOSEPH KURUVATHAZHA
ARCHANA K.S.
MOHAMMED SHAFI.K
NOEL EALIAS
RESPONDENTS:
1 STATE OF KERALA
REPRESENTED BY ITS SECRETARY TO GOVERNMENT,
DEPARTMENT OF TAXES, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695 001.
2 THE KERALA LAND DEVELOPMENT CORPORATION LIMITED
MUSEUM, BAINS COMPOUND, TC 11/570,
KOWDIAR P.O., THIRUVANANTHAPURAM,
REPRESENTED BY ITS MANAGING DIRECTOR,
PIN - 695 003.
3 CONSTRUCTION ENGINEER
KERALA LAND DEVELOPMENT CORPORATION LIMITED,
28/747, SABARI GARDENS, CHANDANAKAVU,
ALAPPUZHA, PIN - 688 011.
4 COMMERCIAL TAX OFFICER ON WORKS CONTRACT (GST)
NEAR I.S. PRESS ROAD, ERNAKULAM,
KOCHI, PIN - 682 018.
SMT. JASMIN M.M - GP
SMT. M. KABANI DINESH - SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 03.07.2024, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
W.P.(C) NO.19187 OF 2024
2
JUDGMENT
The petitioner is an 'A' class registered
contractor. He has entered into an agreement
with the 3rd respondent for providing
Infrastructural Development works of
Valakomchira in Valakom Panchayat Anikkaduchira
and Poothakuzhi Chira in Avoly Grama Panchayat.
The petitioner submits that after the execution of
the work, the payments were made excluding the
GST. Accordingly, the petitioner submitted
Exts.P6 and P6(a) representations for
reimbursement of the GST along with interest.
Aggrieved by the delay in consideration of the
request, the petitioner approached this Court and
this Court vide Ext.P7 judgment directed to
consider Ext.P6 representation. Pursuant to
W.P.(C) NO.19187 OF 2024
Ext.P7, the request of the petitioner was rejected
by the 1st respondent as per Ext.P8. While so, the
Government issued Ext.P10 circular ordering
reimbursement of the GST pertaining to all works
awarded on or after 01.07.2017 irrespective of
whether the GST component is included or not
while preparing the estimate for works. The
petitioner submits that his claim for
reimbursement of GST has to be considered in the
light of Ext.P10 circular de hors Ext.P8 order.
Accordingly, the petitioner has submitted Ext.P11
representation before the 1st respondent claiming
the benefit of Ext.P10 circular and for
reimbursement of the GST with interest. The
limited prayer of the petitioner is for a direction to
the 1st respondent to consider Ext.P11 in the light
of Ext.P10 circular.
2. Heard the learned counsel for the
W.P.(C) NO.19187 OF 2024
petitioner, the learned Government Pleader for
respondents 1 and 4 and the learned Standing
Counsel for respondents 2 and 3.
3. In the facts and circumstances of the
case and having regard to the submissions made
across the Bar, there will be a direction to the 1 st
respondent to consider Ext.P11 representation in
the light of Ext.P10 circular, as expeditiously as
possible, at any rate, within a period of three
months from the date of receipt of a copy of this
judgment and after affording an opportunity of
hearing to the petitioner.
The writ petition is disposed of with the above
direction.
Sd/-
MURALI PURUSHOTHAMAN
JUDGE
SPR
W.P.(C) NO.19187 OF 2024
APPENDIX
PETITIONER'S EXHIBITS:-
EXHIBIT P1 TRUE COPY OF THE AGREEMENT
NO.4/CE(ALP)/RIDF XXIV 2019-20 DATED
31.5.2019 EXECUTED BETWEEN THE 3RD
RESPONDENT AND PETITIONER.
EXHIBIT P2 TRUE COPY OF THE LAST PART AND FINAL BILL
OF THE WORK PREPARED BY THE 3RD
RESPONDENT ON 2.9.2021, FOR THE VALUE OF
RS.50,12,027/-.
EXHIBIT P3 TRUE COPY OF THE CIRCULAR NO.90/2017/FIN.
DATED 14.12.2017 ISSUED BY THE GOVERNMENT
OF KERALA.
EXHIBIT P4 TRUE COPY OF THE CIRCULAR NO.18/2019/FIN.
DATED 01.03.2019 ISSUED BY THE GOVERNMENT
OF KERALA.
EXHIBIT P5 TRUE COPY OF G.O.(P) NO.173/2019/FIN.
DATED 22.12.2019 ISSUED BY THE GOVERNMENT
OF KERALA.
EXHIBIT P6 TRUE COPY OF THE REPRESENTATION DATED
10.09.2021 SUBMITTED BY THE PETITIONER
BEFORE THE RESPONDENTS 1 TO 3.
EXHIBIT P6(a) TRUE COPY OF THE REPRESENTATION DATED
27.12.2021 SUBMITTED BY THE PETITIONER
BEFORE THE RESPONDENTS 1 TO 3.
EXHIBIT P7 TRUE COPY OF THE JUDGMENT OF THIS HON'BLE
COURT DATED 11.02.2022 IN W.P.(C)
NO.4649/2022.
EXHIBIT P8 TRUE COPY THE ORDER G.O.(RT)
NO.745/2022/TAXES DATED 21.09.2022 ISSUED
BY THE 1ST RESPONDENT.
EXHIBIT P9 TRUE COPY OF THE REPRESENTATION DATED
14.10.2022 SUBMITTED BY THE PETITIONER
BEFORE THE 1ST RESPONDENT.
EXHIBIT P9(a) TRUE COPY OF THE OFFICE MEMORANDUM
NO.SE/TAS/GST/17 DATED 29.09.2020 ISSUED
ON BEHALF OF THE GOVERNMENT OF INDIA,
THROUGH ITS DIRECTOR GENERAL, CENTRAL
PUBLIC WORKS DEPARTMENT.
W.P.(C) NO.19187 OF 2024
EXHIBIT P10 TRUE COPY OF THE CIRCULAR NO. D1/60/2024-
PWD DATED 07.05.2024 ISSUED BY THE
GOVERNMENT OF KERALA.
EXHIBIT P11 TRUE COPY OF THE REPRESENTATION DATED
10.05.2024 SUBMITTED BY THE PETITIONER
BEFORE THE 1ST RESPONDENT.
RESPONDENTS ANNEXURES: NIL.
