M/S. Debasish Chatterjee vs. State Of West Bengal And Ors.

Facts

The petitioner, M/s. Debasish Chatterjee, filed a representation seeking a refund of additional 6% GST paid concerning a work order issued in 2022. This representation is pending consideration before the Executive Engineer, Irrigation and Waterways Directorate. The State respondents contend that the petitioner is not entitled to any refund based on a Memorandum dated November 22, 2022. The High Court, without delving into the merits of the claim, disposed of the writ petition.

Held

The Court held that it would not go into the merits of the petitioner's claim. Instead, 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 the prevailing Rules, Circulars, and Guidelines. A reasoned order must be passed after providing the petitioner an opportunity of hearing. If any amount is found refundable, consequential steps for refund must be taken immediately thereafter. The Court did not decide on the entitlement to the refund itself but mandated a proper procedural consideration of the claim.

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, as per the prevailing Rules/Circular/Guideline? Petitioner's Contention: The petitioner seeks a refund of the additional 6% GST paid. State's Contention: The State respondents argue that the petitioner is not entitled to any refund in terms of the Memorandum dated November 22, 2022. The State did not rely on any specific provision or precedent in their argument as recorded.