M/S Vagdevi Printers And Stationer vs. The State Of Assam And 4 Ors

WP(C)/6696/2023HC GauhatiGSTCNR GAHC01024750202321 November 2023Bench: HONOURABLE MR. JUSTICE DEVASHIS BARUAH4 pages
AI SummaryRemanded

Held

The Court held that the interest of justice would be met by directing the Respondent Authorities to conduct necessary verification of the Petitioner's claim. Upon verification, if it is found that the Petitioner is entitled to the claimed amount or any part thereof, the said amount should be paid to the Petitioner within a stipulated time frame. The Court directed the Deputy Commissioner, Kamrup (R), Amingaon, to verify the Petitioner's entitlement and, if found eligible, to release the amount. The Director of Food, Civil Supplies and Consumer Affairs, Assam, was also directed to facilitate the release of the amount after necessary verifications. This exercise was to be completed within three months from the date of submission of a certified copy of the order.

Facts

The Petitioner, M/S Vagdevi Printers and Stationer, filed a writ petition seeking release of Rs. 15,54,935/-, including GST, for services rendered in manually writing beneficiary details on NFSA ration cards in Kamrup District. The Deputy Commissioner, Kamrup, had engaged the Petitioner for this work on 05.10.2021. The Petitioner submitted a bill for Rs. 15,54,935/- on 16.11.2021. This bill was forwarded by the Deputy Commissioner to the Director of Food, Civil Supplies and Consumer Affairs, Assam, on 07.01.2022. The Petitioner noted a budget allocation for the period 01.04.2022 to 31.03.2023 for this amount but had not received payment. A representation dated 04.10.2023 to the Deputy Commissioner for payment also yielded no results, leading to the present writ petition.

Key Issues

1. Whether the Petitioner is entitled to the claimed amount of Rs. 15,54,935/-, including GST, for the work of writing beneficiary details on NFSA ration cards under the National Food Security Act (NFSA) project. Petitioner's arguments: The Petitioner contended that they completed the work as per the engagement by the Deputy Commissioner and submitted a valid bill, which was forwarded to the relevant authorities. They also pointed to a budget allocation for the period 01.04.2022 to 31.03.2023, indicating an intention to pay. Revenue's arguments: The Respondent State submitted that the Petitioner's actual entitlement could only be determined after necessary verification by the Office of the Deputy Commissioner, Kamrup, and scrutiny by the Director of Food, Civil Supplies and Consumer Affairs. They also raised a point regarding the budget allocation being for a period that had already concluded, questioning the availability of funds without a fresh allocation.

AI-generated summary — verify with the full judgment below

Page No.# 1/4 GAHC010247502023

THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/6696/2023 M/S VAGDEVI PRINTERS AND STATIONER A FIRM REPRESENTED BY ITS PROPRIETOR NAMELY SMTI. DIPALI DUTTA, D/O- LATE DWIJEN DUTTA, R/O- HOUSE NO. 4, SOUTH SARANIA, NILGIRI PATH, P.O. AND P.S. CHANDMARI, DIST. KAMRUP(M), ASSAM VERSUS THE STATE OF ASSAM AND 4 ORS REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM, DEPARTMENT OF FOOD, CIVIL SUPPLIES AND CONSUMER AFFAIRS, DISPUR, GUWAHATI-6, ASSAM 2:THE DIRECTOR FOOD CIVIL SUPPLIES AND CONSUMER AFFAIRS BHANGAGARH GUWAHATI-5 ASSAM 3:THE DEPUTY COMMISSIONER KAMRUP AMINGAON PIN- 781031 ASSAM 4:THE ADDITIONAL DEPUTY COMMISSIONER IN CHARGE OF FOOD CIVIL SUPPLIES AND CONSUMER AFFAIRS (FCS AND CA) KAMRUP AMINGAON

Page No.# 2/4 PIN- 781031 ASSAM 5:THE DIRECTOR FOOD CIVIL SUPPLIES AND CONSUMER AFFAIRS (FCS AND CA) BHANGAGARH GUWAHATI-5 ASSA For the Petitioner(s) : Mr. S. Sinha, Advocate For the Respondent(s) : Mr. S. S. Roy, Government Advocate

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