Kcp Engineers Pvt Ltd v. The Managing Director
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 02.01.2023
CORAM
THE HON'BLE Mr.JUSTICE M.SUNDAR KCP Engineers Pvt. Ltd., No.4, Ground Floor, Alayam Space, Ananda Road, Alwarpet, Chennai-600 018.
Rep. by its Director K.Muthukumarasamy ... Petitioner -Vs.- The Managing Director, Tamil Nadu Water Supply and Drainage Board, 4th Floor, Kamarajar Salai, Chepauk, Chennai-600 005.
... Respondent Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, directing the respondent to pass orders on the representation of the petitioner dated 28.12.2021 & 05.08.2021 by implementing the notifications issued by the Government of India, Ministry of Finance (Department of Revenue) issued vide Notifications in Nos.15 & 16 of 2021-Central Tax (Rate) dated 18.11.2021 and revised the rates of GST for Government Sector viz., the respondent herein with effect from 01.01.2022 as 18% instead of 12% as in the case of CMWSS Board (Fin (Tax Wing) Dept) have followed and issued a circular dated 08.12.2021. 1/7
For Petitioner : Mr.S.Doraisamy For Respondent : Mr.S.Ravikumar Special Government Pleader ******
ORDER
Captioned writ petition turns on a very narrow compass.
2. Suffice to say that the writ petitioner is a registered Class-I contractor qua 'Tamil Nadu Water Supply and Drainage Board' [hereinafter 'TWAD Board' for the sake of convenience]. Mr.S.Doraisamy, learned counsel for writ petitioner who is before this Court along with Mr.V.Elangovan submits that writ petitioner has done work for TWAD Board and rate changes (services) applicable to the respondent is 18% [not 12%] and writ petitioner will be able to pay 6% difference only on the respondent paying back the same. It may not be necessary to dilate on facts any further. It is also necessary to make it clear that this Writ Court does not express any view or opinion on the contentions of the writ petitioner owing to learned counsel for writ petitioner submitting that he restricts/abridges the prayer to disposal of writ petitioner's representation dated 05.08.2022 [wrongly mentioned as 05.08.2021 in the prayer]. 2/7
3. To be noted, the representation sent by writ petitioner to the respondent together with postal acknowledgment card are at pages 45 to 47 of typed set of papers and a scanned reproduction of the same is as follows: 3/7
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4. Mr.S.Ravikumar, learned Special Government Pleader accepts notice on behalf of lone respondent. Learned Special Government Pleader submits that notwithstanding abridged prayer the representation has to necessarily be considered on its own merits and in accordance with law. There is no difficulty in accepting this submission and as delineated supra, this Writ Court has already made it clear that no view or opinion on the merits of the matter has been expressed in this order.
5. In the light of the narrative thus far, captioned writ petition is disposed of with a directive to the respondent to consider the aforementioned representation of the writ petitioner dated 05.08.2022 on its own merits, in accordance with law and dispose of the same as expeditiously as the business of 5/7
the respondent would permit and in any event within four weeks from today i.e., on or before 30.01.2023. The proceedings disposing of the representation of writ petitioner i.e., proceedings of the respondent shall be communicated to the writ petitioner under due acknowledgment within seven working days from the date of disposal.
6. Captioned writ petition disposed of in aforesaid manner. There shall be no order as to costs.
02.01.2023 kmi To The Managing Director, Tamil Nadu Water Supply and Drainage Board, 4th Floor, Kamarajar Salai, Chepauk, Chennai-600 005.
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M.SUNDAR, J kmi 02.01.2023 7/7