Kerala High Court
Joby Kurian 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. 18772 OF 2024
PETITIONER:
JOBY KURIAN
AGED 48 YEARS
S/O. JOSEPH KURIAN,
GOVERNMENT CONTRACTOR,
KADAVANATTIL HOUSE,
PADINJAREKKARA P. O., VALLAKOM,
VAIKOM, KOTTAYAM DISTRICT,
PIN - 686 146.
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 EXECUTIVE ENGINEER
PUBLIC WORKS DEPARTMENT,
ROADS DIVISION, KOTTAYAM,
PIN - 686 001.
3 ASSISTANT EXECUTIVE ENGINEER
PUBLIC WORKS DEPARTMENT,
ROADS SUB DIVISION, KADUTHURUTHY,
KADUTHURUTHY P.O., KOTTAYAM DISTRICT,
PIN - 686 604.
4 COMMERCIAL TAX OFFICER (GST)
VAIKOM, VAIKOM P.O., KOTTAYAM DISTRICT,
PIN - 686 141.
SMT. JASMIN M.M - GP
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.18772 OF 2024
2
JUDGMENT
The petitioner is an 'A' class registered
contractor who has undertaken various works in
the Kerala Public Works Department. The
petitioner submits that the payments in respect of
the works were made excluding the GST.
Accordingly, the petitioner submitted Ext.P9
representation for reimbursement of the GST
along with interest. Aggrieved by the delay in
disbursement of GST, the petitioner approached
this Court and this Court by Ext.P9(a) judgment
directed to consider Ext.P9 representation.
Pursuant to the said judgment, Ext.P9
representation of the petitioner was rejected by
the 1st respondent as per Ext.P10. While so, the
Government issued Ext.P13 circular ordering
W.P.(C) NO.18772 OF 2024
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 1st 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 and the learned Government Pleader for
the respondents.
3. In the facts and circumstances of the
W.P.(C) NO.18772 OF 2024
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.18772 OF 2024
APPENDIX
PETITIONER'S EXHIBITS:-
EXHIBIT P1 TRUE COPY OF THE DETAILS OF 8 WORKS
SATISFACTORILY EXECUTED BY THE
PETITIONER, ISSUED BY THE 2ND RESPONDENT.
EXHIBIT P2 TRUE COPY OF THE DETAILS OF 6 WORKS
SATISFACTORILY EXECUTED BY THE
PETITIONER, ISSUED BY THE 2ND RESPONDENT,
FOR THE FINANCIAL YEAR 2019-2020.
EXHIBIT P3 TRUE COPY OF THE DETAILS OF 6 WORKS
SATISFACTORILY EXECUTED BY THE
PETITIONER, ISSUED BY THE 2ND RESPONDENT,
FOR THE FINANCIAL YEAR 2018-2019.
EXHIBIT P4 TRUE COPY OF PAYMENT CERTIFICATE FOR THE
PERIOD 2018-19 ISSUED BY THE 3RD
RESPONDENT.
EXHIBIT P5 TRUE COPY OF THE DETAILS OF CONSOLIDATED
STATEMENT, PERTAINING TO THE PAYMENT OF
GST BY THE PETITIONER.
EXHIBIT P6 TRUE COPY OF THE CIRCULAR NO.90/2017/FIN.
DATED 14.12.2017 ISSUED BY THE GOVERNMENT
OF KERALA.
EXHIBIT P7 TRUE COPY OF THE CIRCULAR NO.18/2019/FIN.
DATED 1.3.2019 ISSUED BY THE GOVERNMENT
OF KERALA.
EXHIBIT P8 TRUE COPY OF G.O.(P) NO.173/2019/FIN.
DATED 22.12.2019 ISSUED BY THE GOVERNMENT
OF KERALA.
EXHIBIT P9 TRUE COPY OF THE REPRESENTATION DATED
22.11.2021 SUBMITTED BY THE PETITIONER
BEFORE THE RESPONDENTS 1 TO 3.
EXHIBIT P9(a) TRUE COPY OF THE JUDGMENT OF THIS HON'BLE
COURT DATED 12.1.2022 IN W.P.(C)
NO.30621/2021.
EXHIBIT P10 TRUE COPY OF THE G.O.(RT)
NO.859/2022/TAXES DATED 4.11.2022 ISSUED
BY THE 1ST RESPONDENT.
EXHIBIT P11 TRUE COPY OF THE REPRESENTATION DATED
27.12.2022 SUBMITTED BY THE PETITIONER
BEFORE THE 1ST RESPONDENT.
W.P.(C) NO.18772 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 7.5.2024 ISSUED BY THE
GOVERNMENT OF KERALA.
EXHIBIT P14 TRUE COPY OF THE REPRESENTATION DATED
10.5.2024 SUBMITTED BY THE PETITIONER
BEFORE THE 1ST RESPONDENT.
RESPONDENTS ANNEXURES: NIL.
