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IN THE HIGH COURT OF KERALA AT ERNAKULAM
ZIYAD RAHMAN A.A., J
M/S. SHREE CONTRACTOR – Appellant
Versus
STATE OF KERALA – Respondent
| Table of Content |
|---|
| 1. overview of petitioner's engagement in government construction work. (Para 1) |
| 2. petitioner's claim for gst reimbursement based on contract clause. (Para 2 , 3) |
| 3. court's analysis of tax rates and contract terms regarding payments. (Para 4 , 5 , 6 , 7) |
| 4. court's directive on how to handle security deposit release and gst claims. (Para 8) |
| 5. final directive for the timely release of payments and consideration of petitioner's requests. (Para 9) |
JUDGMENT
The Petitioner is a partnership firm and is engaged in the construction work including the works for the Government Departments. The petitioner was entrusted with the work at the instance of the Kerala Water Authority, namely, “KIIFB- Augmentation of WSS to Kollam Corporation- Phase II- Package III- Supplying, laying, commissioning and maintaining 1016 mm diameter 8.8 mm thick MS Clear Water Pumping Main from Treatment Plant at Vasoorichira to OHSR at Manichithodu, 914 mm diameter 8.0 mm thick MS Clear Water Gravity Main from Manichithodu to Anandvalleeswaram and construction of 16 Mtr Staging 54LL OHSR at Manichithodu”. Ext.P1 is the agreement entered into in this regard. The petitioner completed the work on 31.03.20
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