Rana Engineering Co. INDIA Private Limited And Anr vs. The Executive Engineer, Pwd, Purulia Division And Ors
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The petitioner, Rana Engineering Co. India Private Limited, seeks a direction against the Executive Engineer, Public Works Directorate, Purulia Division, to pay GST in addition to the value of works under a work order dated 24th September, 2018. The petitioner claims to be the successor of Rana Engineering Co., which carried out the contract. The petitioner argues that the original contract rates did not include GST as they were quoted before the GST regime. Payment certificates show VAT paid for invoices prior to July 1, 2017, and nil VAT for invoices post-July 2017. The petitioner claims to be entitled to the benefit of GST paid by the erstwhile Rana Engineering Co. Despite multiple representations to the Executive Engineer, no action has been taken.
Held
The Court, without delving into the substantive issue of the petitioner's eligibility to claim GST benefits, observed that the petitioners had made several representations, including one dated 24th July, 2025, to the respondent authorities, and no decision had been taken thereon. Consequently, the Court deemed it prudent to permit the petitioner to make an appropriate application before respondent no.3. If such an application is filed, respondent no.3 is directed to take a decision on it after affording the petitioners an opportunity of hearing, within a period of six months from the date of filing the application. All other points raised in the petition are expressly kept open for future adjudication.
Key Issues
1. Whether the petitioner no.1, as the successor entity to Rana Engineering Co., is legally entitled to claim reimbursement of Goods and Services Tax (GST) paid in relation to a contract awarded prior to the GST regime, under the provisions of the relevant GST law. Contentions: Petitioner: Argues that the original contract rates were quoted before the enactment of the Goods and Services Tax Act, and therefore, did not include GST. As the successor entity, they are entitled to the benefit of GST paid. They rely on payment certificates demonstrating VAT payments pre-GST and nil VAT post-GST. They also contend that the respondent authorities have failed to act on their multiple representations. Revenue/State: The judgment does not record any specific arguments made by the State respondents regarding the petitioner's eligibility or entitlement to GST reimbursement.
AI-generated summary — verify with the full judgment below
22 17.09.2025 sb
Ct.
IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURI ICTION APPELLATE SIDE Rana Engineering Co. India Private Limited & Anr. Versus The Executive Engineer, Public Works Directorate, Purulia Division & Ors.
Mr. Ankit Kanodia
Ms. Megha Agarwal
Mr. Piyush Khaitan
Ms. Tulika Roy
… For the petitioners.
Mr. Tanoy Chakraborty
Mr. Saptak Sanyal
… For the State.
The instant writ petition has been filed, inter alia, praying for a direction upon the Executive Engineer, Public Works Directorate, Purulia Division, being the respondent no.1 to make payment of GST payable to the petitioner no.1 in addition to the value of works in respect of the work order dated 24th September, 2018. 2. It is the petitioners’ case that the business of the petitioner no.1 was previously operated under the name and style of Rana Engineering Co., and subsequently in April, 2020 the said entity was merged with and was succeeded by Rana Engineering Co. India Private Limited, the petitioner no.1 herein.
The petitioners’ case further proceeds on the premise that the petitioner no.1 had taken over all the assets and liabilities of Rana Engineering Co. In support thereof a notarized take over agreement dated 31st March, 2020 has been disclosed. No other document to establish that the petitioner no.1 has taken over assets and the interest of the erstwhile Rana Engineering Co. has been disclosed.
Records reveal that contract awarded by the Governor to the State of West Bengal was in favour of M/s Rana Engineering Co. It is the said Rana Engineering Co. which had carried out the entirety of the contract. According to the petitioners, the said Rana Engineering Co. had at the relevant point of time quoted rates which obviously did not include the Goods and Services Tax (GST) as the quotations were given prior to the enactment of the Goods and Services Tax Act.
Mr. Kanodia, learned advocate appearing in support of the writ petition has drawn attention of this Court to the payment certificates to demonstrate that in respect of the invoices which had been raised prior to 1st July, 2017, VAT had been paid, however, in respect of the invoices post July, 2017 the certificate would demonstrate payment of VAT is nil. According to him, the petitioner no.1 is the successor of the said Rana Engineering Co. and is entitled to the benefit of the GST which has been paid by the said Rana Engineering Co. According to Mr. Kanodia, notwithstanding from time to time several representations had been made by the petitioners before the Executive Engineer PWD with a request to reimburse the GST, no step has been taken by the said respondents.
Having heard the learned advocates appearing for the respective parties and noting that the petitioners had made several representations, inter alia, including the representation dated 24th July, 2025 and noting that no decision has been taken on the basis thereof, I am of the view that at this stage without going into the issue of eligibility of the petitioner no.1 to claim the benefit on account of Rana Engineering Co. it shall be prudent to permit the petitioner to make an appropriate application before the respondent no.3. 7. If such application is made, the respondent no.3 shall be at liberty to take a decision in that regard upon giving an opportunity of hearing to the petitioners within a period of six months from the date of filing of such application.
All points are kept open.
With the above observations and directions, the writ petition is disposed of.
Urgent Photostat certified copy of this order, if applied for be given to the parties upon compliance with the requisite formalities.
(Raja Basu Chowdhury, J.)
Reproduced from the public record of the Calcutta High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.