M/S Panchdeep Constructions Limited vs. Hindustan Prefab Limited And Ors
Original PDF →Facts
The petitioner, M/s. Panchdeep Constructions Limited, filed a writ petition seeking directions for the respondent company, Hindustan Prefab Limited, to supply certain documents to IIT, Kharagpur for the purpose of GST claim reimbursement. The respondent company contended that the writ petition should be dismissed due to suppression of material facts and because the petitioner had already pursued arbitration. The respondent company also denied that the petitioner had paid any service tax. The Court noted that the issues arose from a contract between the parties and involved disputed questions of fact.
Held
The Court held that it was not inclined to enter into or decide the issues raised in the writ petition, as they involved disputed questions of fact arising from a contract between the parties. The Court found that the writ jurisdiction under Article 226 was not the appropriate forum for adjudicating such matters. Consequently, the writ petition was dismissed. However, the Court clarified that the dismissal would not prevent the petitioner from pursuing alternative remedies in accordance with law for the redressal of its grievances. No specific provisions of the GST Act or Rules were discussed in detail, nor were any specific amounts in dispute quantified.
Key Issues
1. Whether the High Court, in its writ jurisdiction under Article 226, can adjudicate disputed questions of fact arising from a contract between the parties, specifically concerning the supply of documents for GST claim reimbursement and the payment of service tax. Contentions: Petitioner: Sought directions for the supply of documents for GST reimbursement. Revenue/State (Implicitly represented by the respondent company's arguments against the writ): Argued that the writ petition should be dismissed on grounds of suppression of material facts and prior arbitration proceedings. Denied the petitioner's claim of service tax payment. Asserted that disputed questions of fact are not amenable to writ jurisdiction.
AI-generated summary — verify with the full judgment below
25-06-2025 Item No.9 Subrata Bhattacharyya AR(C) IN THE HIGH COURT AT CALCUTTA Constitutional Writ Juri iction Appellate Side WPA No.24950 of 2024 M/s. Panchdeep Constructions Limited -vs- Hindustan Prefab Limited & Ors. Mr. Aniruddha Chatterjee, sr. adv. Mr. Swarajit Dey, adv. Mr. Saptarshi Kar, adv. …for the petitioner Mr. Gaurav Gupta, adv. Mr. Raghav Murshi, adv. …for the respondent no.1 Mr. Pranay Agarwal, adv. Mr. Dilwar Khan, adv. …for IIT, Kharagpur
The petitioner seeks for supplying certain documents by the respondent company to IIT, Kharagpur for the purpose of reimbursement of GST claim.
Learned counsel for the respondent company submits that the writ petition is liable to be dismissed on the grounds of suppression of material facts and that the petitioner has already availed of the remedy by arbitration. The fact of payment of any service tax by the petitioner is denied by the respondent company.
Upon hearing the respective submissions advanced on behalf of the parties, it appears that there are disputed questions of fact which cannot be adjudicated in the instant writ petition. The issue arises out of a contract entered into in between the parties.
The Court sitting in juri iction under Article 226 is not inclined to enter into or decide any of the issues raised herein. The writ petition fails and is hereby dismissed.
However, dismissal of the writ petition will not stand in the way of the petitioner from availing of the remedy in accordance with law for redressal of grievances.
Let report filed by the respondent company be taken on record.
All parties are to act on the server copy of this order duly downloaded from the official website of this court.
Certified copy of this order, if applied for, shall be made available to the parties. [Amrita Sinha, J]
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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.