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. 23069 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 CHIEF SECRETARY TO GOVERNMENT,
GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM,
PIN - 695 001.
2 SECRETARY TO GOVERNMENT
DEPARTMENT OF TAXES,
GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM,
PIN - 695 001.
3 THE KERALA LAND DEVELOPMENT CORPORATION LIMITED,
MUSEUM, BAINS COMPOUND,
TC 11/570, KOWDIAR P.O.,
THIRUVANANTHAPURAM,
REPRESENTED BY ITS MANAGING DIRECTOR,
PIN - 695 003.
4 CONSTRUCTION ENGINEER
THE KERALA LAND DEVELOPMENT CORPORATION LIMITED,
28/747,
SABARI GARDENS,
CHANDANAKAVU,
ALAPPUZHA,
PIN - 688 011.
W.P.(C) NO.23069 OF 2024
2
5 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.23069 OF 2024
3
JUDGMENT
The petitioner is an 'A' class registered
contractor. He has entered into an agreement
with the 4th respondent for execution of the work
"RKVY 2018-2019 - Infrastructural Development
Works in Ezhikkara Grama Panchayat. The
petitioner submits that after the execution of the
work, the payments were made excluding the GST.
Accordingly, the petitioner submitted Exts.P7 and
P8 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.P9
judgment directed to consider Ext.P7
representation. Pursuant to Ext.P9, the request of
the petitioner was rejected by the 1st respondent
W.P.(C) NO.23069 OF 2024
as per Ext.P10. While so, the Government issued
Ext.P13 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.P13 circular de hors
Ext.P10 order. Accordingly, the petitioner has
submitted Ext.P14 representation before the 1 st
respondent claiming the benefit of Ext.P13 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.P14
in the light of Ext.P13 circular.
2. Heard the learned counsel for the
petitioner, the learned Government Pleader for
respondents 1, 2 and 5 and the learned Standing
W.P.(C) NO.23069 OF 2024
Counsel for respondents 3 and 4.
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.P14 representation in
the light of Ext.P13 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.23069 OF 2024
APPENDIX
PETITIONER'S EXHIBITS:-
EXHIBIT P1 TRUE COPY OF THE AGREEMENT
NO.27/CE(ALP)/RKVY/2018-19 DATED
15.02.2019 EXECUTED BETWEEN PETITIONER
AND 4TH RESPONDENT.
EXHIBIT P2 TRUE COPY OF THE ACCEPTED SCHEDULE OF
WORK, FORMING PART OF EXT.P1 AGREEMENT.
EXHIBIT P3 TRUE COPY OF THE ORDER DATED 15.02.2019,
PERTAINING TO THE EXECUTION OF EXT.P1
AGREEMENT, ISSUED BY THE 4TH RESPONDENT.
EXHIBIT P4 TRUE COPY OF THE CIRCULAR NO.90/2017/FIN.
DATED 14.12.2017 ISSUED BY THE GOVERNMENT
OF KERALA.
EXHIBIT P5 TRUE COPY OF THE CIRCULAR NO.18/2019/FIN.
DATED 01.03.2019 ISSUED BY THE GOVERNMENT
OF KERALA.
EXHIBIT P6 TRUE COPY OF G.O.(P) NO.173/2019/FIN.
DATED 22.12.2019 ISSUED BY THE GOVERNMENT
OF KERALA.
EXHIBIT P7 TRUE COPY OF THE REPRESENTATION DATED
05.04.2020 SUBMITTED BY THE PETITIONER
BEFORE THE RESPONDENTS 2 TO 4 AND
ANOTHER.
EXHIBIT P8 TRUE COPY OF THE REPRESENTATION DATED
14.08.2021 SUBMITTED BY THE PETITIONER
BEFORE THE RESPONDENTS 2 TO 4 AND
ANOTHER.
EXHIBIT P9 TRUE COPY OF THE JUDGMENT OF THIS HON'BLE
COURT DATED 17.12.2021 IN W.P.(C)
NO.29218/2021.
EXHIBIT P10 TRUE COPY OF G.O.(RT) NO.792/2022/TAXES
DATED 06.10.2022 ISSUED BY THE 2ND
RESPONDENT.
EXHIBIT P11 TRUE COPY OF THE REPRESENTATION DATED
14.10.2022 SUBMITTED BY THE PETITIONER
BEFORE THE 2ND RESPONDENT.
W.P.(C) NO.23069 OF 2024
EXHIBIT P12 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.
EXHIBIT P13 TRUE COPY OF THE CIRCULAR NO.D1/60/2024-
PWD DATED 07.05.2024 ISSUED BY THE
GOVERNMENT OF KERALA.
EXHIBIT P14 TRUE COPY OF THE REPRESENTATION DATED
10.05.2024 SUBMITTED BY THE PETITIONER
BEFORE THE 2ND RESPONDENT.
RESPONDENTS ANNEXURES: NIL.
