Ramesh Rai vs. The State Of Assam And 3 Ors

WP(C)/6309/2025HC GauhatiGSTCNR GAHC01023802202513 August 2026Bench: HONOURABLE MR. JUSTICE DEVASHIS BARUAH6 pages
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Held

The Court held that the Petitioner is entitled to an admitted amount of Rs. 10,03,396/- (or such amount after statutory deductions). The Court directed the Respondent Authorities to pay this amount to the Petitioner. However, the payment is conditional upon the Petitioner getting himself registered under the provisions of the Goods and Services Tax Act, 2017, and producing the GSTN, Driving License, and Declaration Certificate to the Respondent Authorities. The Court specified that this exercise must be completed within six months from the date a certified copy of the judgment is served upon Respondent No. 3, and this period will only commence from the date of submission of the certified copy of the judgment along with the Petitioner's GST registration certificate, Driving License, and Declaration Certificate. Any amount paid during the pendency of the proceedings would be set off. The Court did not explicitly leave any issue undecided.

Facts

The Petitioner, Ramesh Rai, a businessman, filed a writ petition against the State of Assam and its authorities. The Petitioner provided vehicle hire services to Respondent No. 3, the Commissioner of Police, Guwahati, from April 1, 2023, to May 20, 2025. While payments for earlier periods were received, the Petitioner claimed an outstanding amount of Rs. 10,26,168/- for the period from October 1, 2023, to May 20, 2025. Despite representations, the payment remained unreleased, prompting the Petitioner to approach the High Court. Respondent No. 3, in its affidavit, stated that the Petitioner was entitled to Rs. 10,03,396/- and that payment was delayed due to the non-submission of required documents, including updated GST 3B Forms, Declaration Certificates, and Driving Licenses.

Key Issues

1. Whether the Respondent Authorities have failed to make payment for the hire charges of the Petitioner's vehicle for the period from October 1, 2023, to May 20, 2025, as per the contract, and if so, what relief can be granted under Article 226 of the Constitution of India? Petitioner's contention: The Petitioner argued that the Respondent Authorities have failed to release the outstanding payment of Rs. 10,26,168/- for the vehicle hire services rendered, despite repeated follow-ups and a formal representation. The Petitioner sought the release of the admitted dues. Respondent's contention: The Respondent Authorities, through Respondent No. 3, admitted that the Petitioner is entitled to an amount of Rs. 10,03,396/-. However, they contended that the payment could not be processed due to the Petitioner's failure to submit essential documents, including updated GST 3B Forms, Declaration Certificates, and Driving Licenses, along with the bills. They stated that payment would be processed upon receipt of these documents and compliance with GST registration requirements.

Sections Cited

Goods and Services Tax Act, 2017

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Page No.# 1/6 GAHC010238022025

2026:GAU-AS:11600

THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/6309/2025 RAMESH RAI S/O- LATE RAJMANGAL RAI, RESIDENT OF WARD NO. 27, NH- 37, OPPOSITE ASSAM PETROL PUMP, NEAR NILACHAL PARKING, BEHARBARI, P.S. BASISTHA, DIST- KAMRUP METRO, ASSAM, PIN- 781029. VERSUS THE STATE OF ASSAM AND 3 ORS TO BE REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM, HOME AND POLITICAL DEPARTMENT, DISPUR, GHY- 06. 2:THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM FINANCE DEPARTMENT DISPUR GHY -06. 3:THE COMMISSIONER OF POLICE GUWAHATI ANANDA RAM BARUAH ROAD PAN BAZAR DIST- KAMRUP METRO ASSAM PIN- 781001. 4:MOTOR TRANSPORT OFFICER POLICE RESERVE GUWAHAT

Page No.# 2/6 BEFORE HON’BLE MR. JUSTICE DEVASHIS BARUAH

For the Petitioner(s) : Mr. M. H. Laskar, Advocate

For the Respondent(s) : Mr. G. Bokolial, Government Advocate

· Date on which Judgment was reserved

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