Dismissed

Palathra Telecom Infrastructure Private Limited v. . State of Kerala

Kerala HC3 Nov 2022WP(C)/31951/2022

Case brief

AI extract

What is this about?

The High Court of Kerala disposed of a writ petition filed by a government contractor seeking a refund of GST paid on goods purchased during execution of a road project. The Court directed the fourth respondent to consider the petitioner's representation, afford an opportunity of hearing, and pass a reasoned decision. The substantive matter was remanded to the administrative authority.

What did the court decide?

Directing the fourth respondent to consider the petitioner's representation, afford opportunity of hearing and pass a reasoned order regarding the refund of GST component within four weeks.

Palathra Telecom Infrastructure Private Limited Vs . State of Kerala — Kerala HC (2022) — LawSathi Research

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR.JUSTICE V.G.ARUN

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THURSDAY, THE 3^RD DAY OF NOVEMBER 2022 / 12TH KARTHIKA, 1944

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WP(C) NO. 31951 OF 2022

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PETITIONER:

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PALATHRA TELECOM INFRASTRUCTURE PRIVATE LIMITED REGISTERED OFFICE: ROOM NO.8, 4/14, PALATHRA BUILDING, THURUTHY.P.O., CHANGANACHERRY, KOTTAYAM DISTRICT - 686 535 - REPRESENTED BY ITS MANAGING DIRECTOR, SHIBU MATHEW, AGED 57, S/O. MATHEW, PALATHRA HOUSE, THURUTHY P.O, CHANGANACHERRY,KOTTAYAM DISTRICT, PIN - 686535 BY ADVS. V.PHILIP MATHEWS E.RADHAKRISHNAN

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RESPONDENTS:

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1 STATE OF KERALA REPRESENTED BY ITS SECRETARY, PUBLIC WORKS DEPARTMENT, KERALA GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001

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2 THE CHIEF ENGINEER OFFICE OF THE CHIEF ENGINEER, PUBLIC WORKS DEPARTMENT, ROADS, THIRUVANANTHAPURAM, PIN - 695004

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3 THE SUPERINTENDING ENGINEER PUBLIC WORKS DEPARTMENT, ROADS AND BRIDGES, SOUTH CIRCLE, NANDAVANAM ROAD, THIRUVANANTHAPURAM, PIN - 695004

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4 THE EXECUTIVE ENGINEER PUBLIC WORKS DEPARTMENT, ROADS DIVISION, PWD OFFICE COMPLEX, KOTTAYAM, PIN - 686001

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5 THE ASSISTANT EXECUTIVE ENGINEER PUBLIC WORKS DEPARTMENT, ROADS DIVISION KANJIRAPPALLY, PIN - 686507

WP(C). 31951/2022

OTHER PRESENT:

SPL.GP K.V. MANOJ KUMAR

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C). 31951/2022

JUDGMENT

Dated this the 3^rd day of November, 2022

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The petitioner, a Government Contractor, had executed the work of providing BM and BC to Theeradesam road – Kanjirappally – Manimala - Kulathurmoozhy road based on Ext. P1 tender notice. While executing the work, the petitioner had paid GST for the articles purchased and utilized. The petitioner submitted his bill and while disbursing the amount, the GST component of Rs.42,48,720/- paid by the petitioner was not included. Hence the petitioner has submitted Ext. P8 representation demanding refund of the GST component paid by him. In support of the demand, the petitioner has relied on Clause 3.5 of Ext.P1.

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Although various contentions were raised by the learned counsel for the petitioner and the learned Government Pleader regarding the petitioner's entitlement for refund of the GST component, in so far as the matter is pending before the appropriate authority, it is for that authority to take a

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WP(C). 31951/2022

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reasoned decision in the matter after considering all relevant aspects including the applicable provisions and the binding precedents.

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The writ petition is accordingly disposed of directing the 4^th respondent to consider Ext. P8 and pass a reasoned order thereon after affording an opportunity of hearing to the petitioner or his authorized representative. The petitioner is at liberty to supplement his contention by producing requisite materials, including binding precedents, if any, of this Court. A decision in the manner directed above shall be taken within four weeks.

Sd/-

V.G.ARUN

JUDGE

WP(C). 31951/2022

APPENDIX OF WP(C) 31951/2022

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PETITIO	NER EXHIB	ITS
Exhibit	P1	COPY OF RELEVANT PORTION OF TENDER NOTICE NO.TN339/SESC/2018-19 ISSUED BY THE 3RD RESPONDENT ALONG WITH CONDITIONS OF CONTRACT .
Exhibit	P2	TRUE COPY OF BID SUBMISSION CONFIRMATION.
Exhibit	P3	TRUE COPY OF THE PRINT OUT OF THE BOQ (BILL OF QUANTITIES) SUBMITTED ALONG WITH THE BID.
Exhibit	P4	COPY OF LETTER OF ACCEPTANCE DATED 5.2.2019 ISSUED BY THE 2NDRESPONDENT
Exhibit	P4(a)	COPY OF SELECTION NOTICE DATED 6.2.2019 ISSUED BY THE 3RD RESPONDENT
Exhibit	P5	COPY OF BILL.
Exhibit	P6	COPY OF REPRESENTATION DATED 28.11.2019 SUBMITTED BEFORE THE 4TH RESPONDENT REQUESTING TO REIMBURSE GOODS AND SERVICE TAX TO THE PETITIONER.
Exhibit	P7	COPY OF REPRESENTATION DATED 25.3.2020 SUBMITTED BEFORE THE 4TH RESPONDENT
Exhibit	P8	COPY OF REPRESENTATION DATED 22.8.2022 SUBMITTED BEFORE THE 4THRESPONDENT
Exhibit	P9	Copy of abstract estimate for the Budget work 2018-19 improvements to Palace Road from Ch: 2/150 to 2/650 (in front of General Hospital) in Ambalapuzha LAC.
Exhibit	P10	Copy of abstract estimate for the Budget work 2018-19 improvements to Mannancherry Ponnad road from Ch: 1/000 to 4/112.
Exhibit	P11	copy of abstract estimate for the work of Providing BM BC to Theeradesam Road (Kanjirappally-Manimala-Kulathurmoozhy Road): Ch 13/000 to 18/000 Km.

Palathra Telecom Infrastructure Private Limited v. . State of Kerala

Case brief

What is this about?

What did the court decide?

Palathra Telecom Infrastructure Private Limited v. . State of Kerala

Case brief

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