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M/S Membrane Filters (INDIA) Private Limited vs. The State Of Bihar

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CWJC/10086/2026HC PatnaGSTCNR BRHC01051408202611 September 2026Bench: MR. JUSTICE GIRIJISH KUMAR5 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.10086 of 2026 ====================================================== M/s Membrane Filters (India) Private Limited having its registered address at ABHAYARANYAM 539/1/3, Pune-Satara Road, Near Orchid Resort, Kelawade, Taluka Bhor, Dist Pune 412213 through its Director Subhashchandra Laxmandas Devi, age 80 years, son of Late Laxmandas M Devi, resident of Flat no- 101, F P 56/12 CTS No. 40/12, Krupa Bhonde Colony, PS- Deccan Gymkhana, Pune, Maharashtra-411004. ... ... Petitioner/s Versus 1. The State of Bihar through the Principal Secretary, Public Health Engineering Department (PHED),Visveshvaraiya Bhawan Campus, Bailey Road, Patna-80001, State of Bihar. 2. The Principal Secretary, Public Health Engineering Department (PHED), Visveshvaraiya Bhawan Campus, Bailey Road, Patna-80001, State of Bihar. 3. The Engineer- in -Chief cum special Secretary, Public Health Engineering Department, Headquarters, Patna, Bihar. 4. Department of Finance through the Principal Secretary, Government of Bihar, Patna. 5. The Chief Engineer (Urban), Public Health Engineering Department, Patna, Bihar. 6. The Chief Engineer, Public Health Engineering Department, Purnea Circle, Purnea. 7. The Executive Engineer, Public Health Engineering Department, Araria Division. 8. The Executive Engineer, Public Health Engineering Department, Kishanganj Division. 9. The Executive Engineer, Public Health Engineering Department, Purnea Division. 10. The Executive Engineer, Public Health Engineering Department, Katihar Division. 11. The Chief Engineer, Public Health Engineering Department, Saharsa Circle, Saharsa. 12. The Executive Engineer, Public Health Engineering Department, Saharsa Division. 13. The Executive Engineer, Public Health Engineering Department, Madhepura Division. 14. The Executive Engineer, Public Health Engineering Department Supaul Division. 15. The Chief Engineer, Public Health Engineering Department, Begusarai Circle, Begusarai. 16. The Executive Engineer, Public Health Engineering Department, Begusarai Division. Patna High Court CWJC No.10086 of 2026(2) dt.11-09-2026 2/5 17. The Executive Engineer, Public Health Engineering Department, Khagaria Division. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Apurv Harsh, Adv. Mr. Manu Tripuri, Adv. Mr. Raghu Raj Pratap, Adv. Mr. Tanu Priya, Adv. For the Respondent- State : Mr. Lokesh Kumar, AC to AG ====================================================== CORAM: HONOURABLE MR. JUSTICE GIRIJISH KUMAR

ORAL ORDER 2 11-09-2026 Heard learned counsel appearing on behalf of the petitioner and learned counsel appearing on behalf of the State.

2.

With the consent of both the parties, this writ application is being disposed of at the admission stage itself.

3.

This writ application has been filed for the following reliefs:- “I. For issuance of writ of mandamus or an appropriate writ/writs, order/orders, or direction/directions commanding the Respondents to reimburse and pay to the Petitioner the GST Claim amounting to Rs. 2,95,43,353/- paid by it with effect from 01.07.2017 at the applicable rate of 12% in respect of the invoices raised under the pre-GST contracts, in terms of their contractual obligations and Clause 35 of the General Conditions of Contract. And in compliance with the provisions of the Micro, Small and Medium 3/5 Enterprises Development Act, 2006, particularly Section 15 thereof, which mandates that the respondents shall make payments to the Petitioner (being an MSME) for any goods or services within 45 days. II. For issuance of writ of mandamus or any other appropriate

writ/writs, order/orders,

or direction/directions commanding the Respondent authorities to undertake and complete the verification of the Petitioner's GST claim in respect of all remaining districts/divisions and reimburse/pay the admissible GST amount in accordance with law within a time-bound period. III. For Issuance of writ of mandamus or any appropriate writ/writs, order/orders, or direction/directions to the Respondent authorities to pay the Petitioner, interest on the outstanding GST reimbursement amount at the bank rate in terms of Section 16 of the Micro, Small and Medium Enterprises Development Act, 2006. IV. For grant of such other relief or reliefs to which the Petitioner may be found entitled in the facts and circumstances of the present case.”

4.

At the outset, learned counsel appearing on behalf 4/5 of the petitioner fairly submits that the petitioner may be permitted to file a representation annexing all the documents in support of his claim before the Engineer- in- Chief cum special Secretary, Public Health Engineering Department, Headquarters, Patna, Bihar i.e. respondent no. 3 and appropriate direction may be issued to dispose of the same within a fixed time frame, after giving an opportunity of hearing to the petitioner.

5.

To the aforesaid prayer being made by learned counsel for the petitioner, learned counsel appearing for respondent does not have any objection.

6.

Considering the limited nature of prayer being made by learned counsel for the petitioner, this writ application is disposed of granting liberty to the petitioner to file a representation before the Engineer- in- Chief cum special Secretary, Public Health Engineering Department, Headquarters, Patna, Bihar i.e. respondent no. 3 within fifteen (15) days from today and if such a representation is filed within the stipulated time then the Engineer- in- Chief cum special Secretary, Public Health Engineering Department, Headquarters, Patna, Bihar, i.e. respondent no. 3 is directed to disposed of the same within a period of three months from the date of receipt of the representation, after giving an opportunity of hearing to the 5/5 petitioner.

7.

Needless to emphasize that the final order which shall be passed by the Engineer- in- Chief cum special Secretary, Public Health Engineering Department, Headquarters, Patna, Bihar i.e. respondent no. 3, must be a reasoned order, and if respondent authority found that the amount is payable then the same shall be paid within a period of two months from the date of reasoned order.

8.

This Court has not expressed any opinion on the merit of the case including maintainability of the writ application.

9.

With the aforesaid observation/direction and liberty granted, this writ application is disposed of.

10.

All pending interlocutory application(s), if any, shall stand disposed of.

nitu/- (Girijish Kumar, J) U

Reproduced from the public record of the Patna High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.