M/S P.M.Contractors PVT.LTD. vs. The Executive Engineer, Rural Works Division,Puri

16.03.2021 1. Heard Miss Kananbala Roy Choudhury, learned counsel for the Petitioner and Mr. P. K. Muduli, learned Additional Government Advocate for Opposite Parties - State.

The grievance of the Petitioner is that in disobedience of the notification dated 10th December, 2018 the Opposite Parties have deducted amount from the Petitioner’s bill towards GST.

The main prayer in the present petition is for a direction to the Opposite Parties to reimburse the Petitioner the balance amount payable under GST Act along with simple interest in accordance with law.

Miss Roy Choudhury, learned counsel appearing for the Petitioner seeks to place reliance on an order-sheet of the Executive Engineer in certain other matters where it is held that the GST is not leviable.

On the other hand, Mr. Muduli, learned Additional Government Advocate appearing on behalf of Opposite Parties presents an order dated 22nd February 2021 of this Court passed in W.P.(C) No.7956 of 2019 wherein, in similar circumstances the Petitioners were relegated to W.P.(C) No.7821 of 2020

Indeed, in the present case also whether in fact the Opposite Parties have correctly applied the Circular dated 10th December, 2018 and whether they have recovered any excess amount from the bills of the Petitioner towards GST are all highly disputed question of facts for which evidence is required to be led by the parties. Therefore, leaving it open to the Petitioner to seek other appropriate remedies as may be available to him in accordance with law, the writ petition is disposed of.

An urgent certified copy of this order be issued as per rules.