Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2018 (7) TMI 1824

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... erstand why the Deputy Chief Engineer should take a stand in the counter affidavit that he is still awaiting directions from the Head Office, when the circular makes it clear that all such payments are to be made to the contractors - petition disposed off. - WP(C).No. 13630 of 2018 - - - Dated:- 7-6-2018 - DEVAN RAMACHANDRAN, J. Petitioner: BY ADVS.SRI.SANTHOSH MATHEW SRI.ARUN THOMAS SRI.JENNIS STEPHEN SRI.ALPHIN ANTONY SRI.VIJAY V. PAUL SMT.KARTHIKA MARIA SMT.MARIA ROY RESPONDENT: R1 TO R3 BY SRI.P.BENJAMIN PAUL, SC, KERALA WATER AUTHORITY JUDGMENT These two writ petitions are filed by the same petitioner, which is stated to be a Private Limited Company incorporated under the provisions of the Companies Act, 1956. The .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed, as per which, the contractors were obligated to pay tax at the rate of 18% instead of 4.04% VAT. The petitioner asserts that, as per clause 8.15 of the Notice Inviting Tender (NIT), the Water Authority had agreed that any excess in taxes and duties within contract period will be borne by the said Authority. 4. The pleadings and the materials available on record show that, in fact, these assertions are virtually admitted by the Kerala Water Authority and as is clear from a circular issued by the Water Authority, dated 10.08.2017, a copy of which has been placed on record as Ext.P5 in both these writ petitions, the Water Authority clarified that the difference between GST paid and the sum of all the taxes subsumed under GST applicable .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y, the Managing Director of the Kerala Water Authority. 8. The learned standing counsel appearing for the respondents answers the submission of the petitioner by saying that though the payments are to be made by the Deputy Chief Engineer, Central Region of the Kerala Water Authority, he is not authorised to do so without the sanction and permission of the Head office, with respect to the amounts relating to the GST. According to him, this is the reason why the bills of the petitioner were forwarded to the Head Office and that until and unless directions are received from the said office, it would not be possible for the Deputy Chief Engineer to take a decision in this regard on his own or to honour the claim unilaterally. 9. On an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates