Cepheid INDIA Private Limited, Through Its Authorized Representative vs. The State Of Jharkhand, Through Its Principal Secretary, Dept. Of Health And Family Welfare
Held
The Court held that since the State Cabinet had granted post-facto approval for the purchase order, and it was an admitted fact that the Petitioner had supplied the materials which were accepted by the respondents without any complaint regarding quality, the amount was due to the Petitioner. The Court directed the respondents to disburse the admitted amount to the Petitioner along with interest at the rate of 6% per annum from the date of supply till the date of payment. This payment was to be made within a period of eight weeks from the receipt of the Court's order. The Court found no reason to withhold the payment given the admitted supply and the subsequent post-facto approval.
Facts
Cepheid India Private Limited (Petitioner) filed a writ petition seeking release of admitted dues amounting to Rs. 1,99,58,400/- (inclusive of 12% IGST) for the supply of CBNAAT Cartridges to the Central TB Elimination Programme, which was subsequently managed by the State Government. The Petitioner had supplied materials based on purchase orders issued by the State. The State, in its counter affidavit, did not dispute the supply but raised a plea of lack of approval from the Competent Authority. However, during arguments, it was brought to the Court's notice that the State Cabinet had granted post-facto approval for the purchase order, relaxing certain Finance Rules.
Key Issues
1. Whether the Petitioner is entitled to the release of admitted dues amounting to Rs. 1,99,58,400/- for the supply of CBNAAT Cartridges, considering the post-facto approval granted by the State Cabinet? Petitioner's Argument: The Petitioner contended that they had supplied the materials as per the purchase orders and that the State had accepted the supply. The subsequent post-facto approval by the State Cabinet validated the purchase and entitled them to the payment. They sought the release of the admitted dues. Revenue's Argument: Initially, the State argued that there was no approval from the Competent Authority. However, during the hearing, the State acknowledged the post-facto approval granted by the State Cabinet and agreed that the amount needs to be paid to the Petitioner.
Sections Cited
Rule 245, Rule 235
AI-generated summary — verify with the full judgment below
2026:JHHC:20951
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P(C) No. 876 of 2025
Cepheid India Private Limited, a private limited company incorporated under the provisions of the Companies Act, 2013, through its Authorized Representative, namely, Rama Jachak, having its registered office at 9th Floor, Paras Twin Towers, Tower B Golf Course, Sec- 54, PO Gurgaon, P.S. Gurugram, District Gurugram, Haryana, India
.... Petitioner(s).
Versus 1.The State of Jharkhand, through its Principal Secretary, Department of Health and Family Welfare, Government of Jharkhand 2.The Mission Director, National Health Mission, Health Medical Education and Family Welfare Department, having its office at 2nd Floor, RCH Campus, Namkum, PO Namkum, PS Namkum, District Ranchi 3.The Director-In-Chief, Directorate Health Services, having its office at RCH Campus, Namkum, P.O. & PS Namkum, District Ranchi 4.The State Tuberculosis Officer, State TB Cell, Health Directorate, 2nd Floor, RCH Campus, Namkum, PO & PS Namkum, District Ranchi
… Respondent(s).
……
CORAM : SRI
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Jharkhand High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.