[Cites 5, Cited by 0]
Kerala High Court
Nadesh Kumar O K vs The Chairman And Managing Director on 30 March, 2026
WP(C) NO. 26634 of 2022 and con. case
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON
MONDAY, THE 30TH DAY OF MARCH 2026 / 9TH CHAITHRA, 1948
WP(C) NO. 26634 OF 2022
PETITIONER:
NADESH KUMAR O K
AGED 37 YEARS
VALIYA KULANGARA HOUSE, CHERUVAYOOR P O, MALAPPURAM -, PIN -
673643
BY ADV SRI.V.K.PRASAD
RESPONDENTS:
1 THE CHAIRMAN AND MANAGING DIRECTOR
BHARAT SANCHAR NIGAM LIMITED, CORPORATE OFFICE, 8TH FLOOR,
BHARAT SANCHAR NIGAM LIMITED BHAVAN, NEW DELHI-, PIN -
110001
2 THE BHARAT SANCHAR NIGAM LIMITED
REPERESENTED BY CHIEF GENERAL MANAGER, KERALA CIRCLE,
THIRUVANATHAPURAM, PIN - 695001
3 THE GENERAL MANAGER
BHARAT SANCHAR NIGAM LIMITED MALAPPURAM (DISTRICT) PIN-
676505
4 THE ASSISTANT GENERAL MANAGER (PLANNING),
OFFICE OF GENERAL MANAGER TELECOM, BHARAT SANCHAR NIGAM
LIMITED MALAPPURAM (DISTRICT), PIN - 676505
*5 Addl.R5.THE STATE TAX OFFICER,
KERALA STATE GST DEPARTMENT, TAXPAYER SERVICES CIRCLE,
PERINTHALMANNA, 3RD FLOOR, MINI CIVIL STATION,
PERINTHALMANNA-679 322
6 Addl.R6. THE JOINT COMMISSIONER,
TAX PAYER SERVICE, STATE GOODS & SERVICE TAX DEPARTMENT
CIVIL STATION, B2 BLOCK MALAPPURAM-676 505
7 Addl.R7. THE COMMISSIONER OF STATE GST,
WP(C) NO. 26634 of 2022 and con. case
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STATE GOODS & SERVICE TAX DEPARTMENT TAX TOWERS,
KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN-695001
8 Addil.R8 STATE OF KERALA,
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT GOVERNMENT
SECRETARIAT THIRUVANANTHAPURAM- 695 001.
[ * ADDL. R5 TO R8 ARE IMPLEADED AS PER ORDER DATED 09-10-
2023 IN IA 1/2023 IN WP(C) 26634/2022]
BY ADV SRI.MATHEWS K.PHILIP, SC, BSNL
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
30.03.2026, ALONG WITH WP(C).27048/2022, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
WP(C) NO. 26634 of 2022 and con. case
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2026:KER:28637
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON
MONDAY, THE 30TH DAY OF MARCH 2026 / 9TH CHAITHRA, 1948
WP(C) NO. 27048 OF 2022
PETITIONER:
M.K.M.CONSTRUCTION COMPANY PVT LTD
AGED 66 YEARS
MADARI HOUSE, PADINJATTUMURI P.O MALAPPURAM (DIST) PIN-
676506 KERALA, REPRESENTED BY ITS MANAGING PARTNER
N.M.MOIDEENKUTTY, MADARI HOUSE, PADINJATTUMURI P.O
MALAPPURAM (DIST)
BY ADVS.
SRI.V.K.PRASAD
SRI.M.PRAVEESH
SHRI.MUSTHAHAZIN K. MOHAMMED
RESPONDENTS:
1 THE CHAIRMAN AND MANAGING DIRECTOR
BHARAT SANCHAR NIGAM LIMITED, CORPORATE OFFICE, 8TH FLOOR,
BHARAT SANCHAR NIGAM LIMITED BHAVAN, NEW DELHI, PIN - 110001
2 THE BHARAT SANCHAR NIGAM LIMITED
REPERESENTED BY CHIEF GENERAL MANAGER, KERALA CIRCLE,
THIRUVANATHAPURAM, PIN - 695001
3 THE GENERAL MANAGER
BHARAT SANCHAR NIGAM LIMITED MALAPPURAM (DISTRICT), PIN -
676505
4 THE ASSISTANT GENERAL MANAGER (PLANNING),
OFFICE OF GENERAL MANAGER TELECOM, BHARAT SANCHAR NIGAM
LIMITED MALAPPURAM (DISTRICT), PIN - 676505
BY ADV SRI.MATHEWS K.PHILIP, SC, BSNL
SRI. ALAN PRIYADARSHI DEV, GP
WP(C) NO. 26634 of 2022 and con. case
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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
30.03.2026, ALONG WITH WP(C).26634/2022, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
WP(C) NO. 26634 of 2022 and con. case
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JUDGMENT
[W.P.(C) Nos. 26634 & 27048 of 2022]
These two writ petitions are filed by the respective
petitioners, who are stated to be contractors engaged by the
respondent BSNL, seeking direction to the respondent BSNL to
satisfy/reimburse the GST paid by the respective petitioners for
the works executed by them.
2. I have heard Sri. V.K.Prasad, the learned counsel for the
petitioners, Sri.Alan Priyadarshi Dev, the learned Government
Pleader, as well as Sri.Mathews K.Philip, the learned Standing
Counsel for the respondent BSNL.
3. The learned counsel for the respondent BSNL would
point out that, in principle, BSNL has no disputes for carrying
out reimbursement of GST paid by the petitioners herein.
However, he points out that the disputes in these cases are with
reference to GST payable by the respective petitioners for the
period 2017-2018 and 2018-2019, which have been satisfied
by the respective petitioners only belatedly during September
2021.
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4. On account of this, the learned counsel for the
respondent BSNL would point out that by virtue of the operation
of the provisions of Section 16(4) of the Central Goods and
Services Tax Act, 2017, the BSNL would not be in a position to
avail input credit and therefore they are not ready to satisfy or
reimburse the GST paid by the respective petitioners for the
works executed by them
5. The learned Government Pleader on behalf of the State,
would however, point out that returns which have been
produced along with these writ petitions are pertaining to the
period 2021-22, and those returns cannot be pressed into
service by the petitioners to state that the tax for the years
2017-18 and 2018-19 have been paid by them.
6. This Court notices that the provisions of the Central
Goods and Services Tax Act, 2017, has underwent an
amendment pursuant to the Finance Act 2024, by which, Sub-
section 5 has been introduced to Section 16, providing for an
Amnesty for payment of tax and for extension of ITC on that
payment of tax and filing of returns.
7. In such circumstances, I dispose of these writ petitions,
WP(C) NO. 26634 of 2022 and con. case
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directing the BSNL to verify as to whether the respective
petitioners have paid tax with reference to the amended
provisions of Section 16(5) of the CGST Act, 2017, and if such
tax have been paid in tune with the amended provisions, there
will be a further direction to the BSNL to satisfy the GST
component to the respective petitioners.
These writ petitions would stand disposed of as above.
Sd/-
HARISANKAR V. MENON
AP JUDGE
WP(C) NO. 26634 of 2022 and con. case
2026:KER:28637
APPENDIX OF WP(C) NO. 26634 OF 2022
PETITIONER EXHIBITS
Exhibit P1 A TRUE COPY OF THE GST RETURN FORM GSTR -3B FOR
THE YEAR 2020-21 DATED 19.10.2021 PAID BY THE
PETITIONER
Exhibit P2 A TRUE COPY OF THE REPRESENTATION BY THE PETITIONER
COMPANY THROUGH ITS MANAGING PARTNER RECEIVED BY
THE 3RD RESPONDENT ON 21.10.2021.
Exhibit P3 A TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT
IN W.P.(C) NO.21640/2019.
Exhibit P4 TRUE COPY OF THE AT CERTIFICATE DATED 29.05.2018
ISSUED BY DIVISIONAL ENGINEER
Exhibit P5 TRUE COPY OF THE JUDGMENT IN W.P (C).652/2020 DATED
09.03.2020
Exhibit P6 TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE
PETITIONER AND RECEIVED BY THE 3RD RESPONDENT ON
12.10.2021
WP(C) NO. 26634 of 2022 and con. case
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APPENDIX OF WP(C) NO. 27048 OF 2022
PETITIONER EXHIBITS
Exhibit P1 A TRUE COPY OF THE GST RETURN FORM GSTR-3B FOR THE
YEAR 2020-21 DATED 19.10.2021 PAID BY THE
PETITIONER
Exhibit P2 A TRUE COPY OF THE REPRESENTATION BY PETITIONER
COMPANY THROUGH ITS MANAGING PARTNER RECEIVED BY
THE 3RD RESPONDENT ON 21.10.2021
Exhibit P3 A TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT
IN W.P(C).21640/2019
Exhibit P4 A TRUE COPY OF THE AT CERTIFICATE DATED 28.05.2018
ISSUED BY DIVISIONAL ENGINEER
Exhibit P5 TRUE COPY OF THE JUDGMENT IN W.P (C).27889/2019
DATED 20.11.2019
Exhibit P6 A TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE
PETITIONER AND RECEIVED BY THE 3RD RESPONDENT ON
21.10.2021
