Gauri Buildcon PVT LTD vs. Haryana School Shiksha Pariyojna Parishad
Facts
The petitioner, Gauri Buildcon Pvt Ltd, filed a writ petition under Article 226 of the Constitution of India seeking a direction to the respondents, Haryana School Shiksha Pariyoja Parishad, to release payment concerning an enhanced rate of GST. The respondent's counsel stated that the matter is under consideration. They are verifying with the State GST Commissioner whether the petitioner actually paid the higher GST rate and if the notification under which payment was made was applicable to the respondent department. Clarification is expected within a week, after which the petitioner's claim will be processed and the admitted liability released within three months.
Held
The Court disposed of the petition in light of the statement made by the learned counsel for the respondent. The respondent assured that the matter is under consideration and verification is being done with the State GST Commissioner regarding the petitioner's payment of the enhanced GST rate and the applicability of the relevant notification. Upon receiving clarification, the petitioner's claim would be processed, and the admitted liability would be released within three months from the date of the order. No specific legal issue was decided, and the disposal was based on the respondent's undertaking. No issue was expressly left undecided.
Key Issues
1. Whether the respondent is liable to release payment to the petitioner with respect to the enhanced rate of GST, considering the ongoing verification process with the State GST Commissioner regarding the applicability of the notification and the actual payment of the higher GST rate by the petitioner. Petitioner's contention: The petitioner seeks a direction for the release of payment related to the enhanced GST rate. The judgment does not record specific arguments made by the petitioner beyond the prayer in the writ petition. Respondent's contention: The respondent is undertaking verification with the State GST Commissioner to ascertain the factual basis of the petitioner's claim, including the payment of the higher GST rate and the applicability of the relevant notification. They have assured that upon clarification, the admitted liability will be processed and released.
AI-generated summary — verify with the full judgment below
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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH *** 126 CWP-2069-2026 Date of Decision: 30.03.2026
GAURI BUILDCON PVT LTD …Petitioner Versus
HARYANA SCHOOL SHIKSHA PARIYOJNA PARISHAD …Respondents
CORAM: HON'BLE MR. JUSTICE JAGMOHAN BANSAL
Present:- Mr. Piyush Sanghi, Advocate (through V.C.) and
Mr. Ankush Anand, Advocate for petitioner
Mr. Ravish Kaushik, Advocate
For respondent
***
JAGMOHAN BANSAL, J. (ORAL)
The petitioner through instant petition under Article 226 of the Constitution of India is seeking direction to respondents to release payment with respect to enhanced rate of GST.
Learned counsel for respondent submits that matter is under consideration. They are trying to get verified from State GST Commissioner as to whether petitioner had actually paid higher rate of GST or not and whether notification whereunder payment was made, was applicable to respondent- Department or not. The clarification is likely to be received within a week from today. The moment clarification is received, the petitioner’s claim would be processed and admitted liability would be released within three months from
The judgment continues below.
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Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.