Kerala High Court
V.V. Johnson vs State Of Kerala on 30 September, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:72521
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
MONDAY, THE 30TH DAY OF SEPTEMBER 2024 / 8TH ASWINA, 1946
WP(C) NO. 19538 OF 2023
PETITIONER/S:
V.V. JOHNSON,AGED 61 YEARS
S/O. VARKEY, CONTRACTOR, VADUKKOOTT HOUSE,
MEPPADAM, CHELAKKARA P.O.,
THRISSUR DISTRICT, PIN - 680586
BY ADVS.
BABU JOSEPH KURUVATHAZHA
MOHAMMED SHAFI.K
ARCHANA K.S.
HRISHIKRISHNAN
RESPONDENT/S:
1 STATE OF KERALA,
REPRESENTED BY ITS SECRETARY TO GOVERNMENT,
DEPARTMENT OF TAXES, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
2 SECRETARY TO GOVERNMENT,
DEPARTMENT OF LOCAL SELF GOVERNMENT,
GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM,
PIN - 695001
3 CHIEF ENGINEER,
KERALA STATE RURAL ROADS DEVELOPMENT AGENCY,
5TH FLOOR, SWARAJ BHAVAN, NANDANCODE, KOWDIAR P.O.,
THIRUVANANTHAPURAM-695003, PIN - 695003
4 COMMERCIAL TAX OFFICER(GST), GURUVAYUR,
THRISSUR DISTRICT, PIN-680101, PIN - 680101
SMT.THUSHARA JAMES, SR. GP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
30.09.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C) NO. 19538 OF 2023 2
JUDGMENT
Petitioner is a Government Contractor, who executed
certain works for the Kerala State Rural Roads Development
Agency. The petitioner has approached this Court, being
aggrieved by the fact that the claim of the petitioner for
reimbursement of GST has not been considered favourably by
the 3rd respondent. The petitioner prays that the matter may be
disposed of, directing the 1st respondent to take a decision on
Ext.P17 representation, having regard to various Circulars
issued by the Government, regarding the consideration of similar
claims.
2. Learned Senior Government Pleader, on instructions,
would submit that the Circulars referred to by the petitioner may
not have any application in respect of the works completed by
the petitioner for the 3rd respondent. It is submitted that the
contract in question clearly provides that the rate quoted by the
petitioner shall be inclusive of sales tax and other taxes to be
paid. It is submitted that even if it is assumed, without
conceding, that the petitioner has any claim, it can only be in
respect of the differential rate of tax (between VAT and GST) and
not to the entire amount payable as GST.
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3. Learned counsel appearing for the petitioner would
submit, in reply, that the claim of the petitioner is also restricted
to differential rates since the work was tendered during pre-GST
period, and since the petitioner had to pay GST at higher rate.
4. Having heard the learned counsel appearing for the
petitioner and the learned Government Pleader and having
regard to the facts and circumstances of the case and the
submissions made as above, this writ petition will stand disposed
of, directing that if the petitioner were to make a comprehensive
representation before the competent Authority of the 3 rd
respondent, the matter shall be considered by that Authority, in
accordance with the law, taking note of the fact that the contract
was awarded upon a condition which stipulated that the rate
quoted by the petitioner shall be inclusive of all taxes, including
Sales Tax. The Authority shall also consider whether the
petitioner had any additional tax liability on account of
introduction of GST and whether such additional amount can be
disbursed to the petitioner. If the petitioner were to make such
comprehensive representation within a period of three weeks
from the date of receipt of a certified copy of this judgment, the
competent Authority of the 3rd respondent shall endeavour to
pass orders on such representation, after affording an
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opportunity of hearing to the petitioner, within a period of three
months from the date of receipt of a copy of such representation.
Sd/-
GOPINATH P.
JUDGE
ajt
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APPENDIX OF WP(C) 19538/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE AGREEMENT
NO.8/CE-KSRRDA/2017-18 DATED 20.4.2017
EXECUTED BETWEEN THE 3RD RESPONDENT AND
PETITIONER.
Exhibit P2 TRUE COPY OF THE PROCEEDING DATED 20.4.2017
OF THE 3RD RESPONDENT.
Exhibit P3 TRUE COPY OF THE NOTICE DATED 20.4.2017
ISSUED BY THE 3RD RESPONDENT.
Exhibit P4 TRUE COPY OF THE AGREEMENT
NO.9/CE-KSRRDA/2017-18 DATED 20.4.2017
EXECUTED BETWEEN THE 3RD RESPONDENT AND
PETITIONER.
Exhibit P5 TRUE COPY OF THE PROCEEDING DATED 20.4.2017
OF THE 3RD RESPONDENT.
Exhibit P6 TRUE COPY OF THE NOTICE DATED 20.4.2017
ISSUED BY THE 3RD RESPONDENT.
Exhibit P7 TRUE COPY OF THE CIRCULAR NO.90/2017/FIN.
DATED 14.12.2017 ISSUED BY THE GOVERNMENT OF
KERALA.
Exhibit P8 TRUE COPY OF THE CIRCULAR NO.18/2910/FIN.
DATED 1.3.2019 ISSUED BY THE GOVERNMENT OF
KERALA.
Exhibit P9 TRUE COPY OF G.O.(P) NO.173/2019/FIN. DATED
22.12.2019 ISSUED BY THE GOVERNMENT OF
KERALA.
Exhibit P10 TRUE COPY OF THE GST REGISTRATION CERTIFICATE
BEARING NO.32ACCPJ9620K1ZO ISSUED BY THE
GOVERNMENT OF INDIA.
Exhibit P10(a) TRUE COPY OF ANNEXURE-A ENCLOSED ALONG WITH
EXT.P10.
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Exhibit P10(b) TRUE COPY OF ANNEXURE-B ENCLOSED ALONG WITH
EXT.P10.
Exhibit P11 TRUE COPY OF THE RELEVANT PAGE OF THE
STATEMENT ISSUED BY THE SBI, CHELAKKARA
BRANCH, PERTAINING TO THE REMITTANCE OF GST
OF RS.20,07,852/- BY THE PETITIONER.
Exhibit P12 TRUE COPY OF THE REPRESENTATION DATED
27.12.2019 SUBMITTED BY THE PETITIONER BEFORE
THE RESPONDENTS.
Exhibit P13 TRUE COPY OF THE REPRESENTATION DATED
27.2.2020 SUBMITTED BY THE PETITIONER BEFORE
THE RESPONDENTS.
Exhibit P14 TRUE COPY OF THE REPRESENTATION DATED
18.5.2021 SUBMITTED BY THE PETITIONER BEFORE
THE RESPONDENTS.
Exhibit P14(a) TRUE COPY OF THE JUDGMENT OF THIS HON'BLE
COURT DATED 13.12.2021 IN W.P.(C)
NO.28592/2021.
Exhibit P15 TRUE COPY OF G.O.(RT) NO.738/2022/TAXES DATED
20.9.2022 ISSUED BY THE 1ST RESPONDENT.
Exhibit P16 TRUE COPY OF CIRCULAR NO.D1/60/2024-PWD DATED
7.5.2024 ISSUED BY THE GOVERNMENT OF KERALA.
Exhibit P17 TRUE COPY OF THE REPRESENTATION DATED
20.5.2024 SUBMITTED BY THE PETITIONER BEFORE
THE 1ST RESPONDENT.
Exhibit P18 TRUE COPY OF THE LETTER NO.D1/60/2024-PWD
DATED 2.8.2024 ISSUED BY THE GOVERNMENT OF
KERALA.
