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IN THE HIGH COURT OF KERALA AT ERNAKULAM
VIJU ABRAHAM, J
JOSEPH JOHN – Appellant
Versus
KERALA WATER AUTHORITY – Respondent
| Table of Content |
|---|
| 1. claimant contractors seek gst refund due to legal obligations. (Para 1 , 2 , 3) |
| 2. court reviews claims from both parties. (Para 4) |
| 3. decision to approve gst claim based on tender agreements. (Para 5) |
JUDGMENT
Dated this the 19th day of December, 2025
The relief sought for in these writ petitions is for a direction to the respondents to take immediate steps to reimburse the GST difference to the petitioners.
2. Petitioners are contractors who have undertaken various works tendered by the Kerala Water Authority, and the work was completed to the satisfaction of the respondents, and there is no dispute as to the bills or any specifics or with respect to the quality or nature of the work. The only issue is as to the manner in which the amount of tax under the GST regime is to be reckoned and adjusted as per the contractor. It is the case of the petitioners that the issuance of work orders and the tendering of the work was done before the GST regime was brought into effect in Kerala on 01.07.2017, and the work contract tax applicable at that time on all the above tenders was 5%, and after implementation of GST, the rate of tax was enhanced to 12%. The 1st respondent has i
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