Sariful Hossain vs. State Of West Bengal And Ors.

Facts

The petitioner, Sariful Hossain, filed a writ petition before the High Court at Calcutta seeking a refund of additional 6% GST paid concerning a work order issued in 2022. The petitioner's representation for this refund was pending consideration before the Executive Engineer, Irrigation and Waterways Directorate. The State respondents contended that the petitioner would not be entitled to any refund based on a Memorandum dated November 22, 2022. The Court did not delve into the merits of the refund claim.

Held

The Court, without adjudicating on the merits of the petitioner's claim or the applicability of the Memorandum dated November 22, 2022, disposed of the writ petition. The Court directed the respondent no. 4 (Executive Engineer, Irrigation and Waterways Directorate) to consider the petitioner's prayer for refund strictly in accordance with prevailing Rules, Circulars, and Guidelines. The respondent was further directed to pass a reasoned order after providing the petitioner an opportunity of hearing. The Court also mandated that steps for refund, if any amount is found due, should be taken within eight weeks from the date of forwarding the order and the representation. The issue of entitlement to the refund was expressly left undecided by the Court.

Key Issues

1. Whether the petitioner is entitled to a refund of the additional 6% GST paid in respect of the work order issued in 2022, considering the Memorandum dated November 22, 2022? Petitioner's Argument: The petitioner sought a refund of the additional GST paid, with their representation pending before the Executive Engineer. State's Argument: The State respondents argued that the petitioner would not be entitled to any refund as per the Memorandum dated November 22, 2022. The judgment does not record any specific statutory provisions or precedents relied upon by either party.