JUDGMENT

Dated this the 17th day of January, 2022 The petitioner, who is a registered Government Contractor carrying out contract works of the Kerala Water Authority, has filed this writ petition seeking to command the respondents to comply with the direction in Ext.P3 Circular.

2. The petitioner submits that he has quoted for the tender for the Deposit work of Thiruvananthapuram Corporation-Project No.SO 164/19-Replacement of old existing 110mm AC pipes with 110mm PVC at Karithode line and Kaduvetti line in Kanjirampara ward. An agreement was entered into between the 2nd respondent and the petitioner on

21.02.2019. The work was completed on 10.07.2019.

3. The petitioner states that at the time of signing the agreement, GST was in effect but there was no provision for GST in the agreement. The Kerala Water Authority issued a Circular. It says that GST amount paid by the petitioner and similarly situated persons should be reimbursed. However, the respondents did not take any action to reimburse the amount paid by the petitioner towards GST. In the circumstances, the respondents are compellable to calculate the GST amount due to the petitioner and disburse the same.

4. Heard the learned