M/S Mal Metalliks Private Limited, Through Its Authorized Signatory, Namely, Dinesh Kumar Parik vs. The State Of Jharkhand, Through Its Chief Secretary

Facts

These writ petitions were filed by several companies, including M/s Narsingh Ispat Limited and M/s Multitech Auto Private Limited, seeking reimbursement of Goods and Services Tax (GST). The petitioners had approached the High-Powered Committee, a body constituted by the Government of Jharkhand, for this reimbursement. The Court had previously directed the High-Powered Committee, through an order dated May 5, 2026, to decide the petitioners' claims and communicate its decision. A compliance affidavit has now been filed, confirming that a decision has been taken by the Committee. The Court has closed the proceedings, granting the petitioners liberty to pursue further legal action if they are aggrieved by the decision.

Held

The Court noted that a compliance affidavit has been filed by the respondents, indicating that the High-Powered Committee has taken a decision regarding the petitioners' claims for GST reimbursement. Consequently, the Court closed the proceedings. The Court explicitly stated that if the petitioners are aggrieved by the decision taken by the High-Powered Committee, they are at liberty to initiate appropriate proceedings to challenge that decision in accordance with the law. The Court did not delve into the merits of the GST reimbursement claims themselves, nor did it review the decision of the High-Powered Committee. The primary finding is that the Committee has acted upon the previous court order.

Key Issues

1. Whether the High-Powered Committee has taken a decision regarding the petitioners' claims for GST reimbursement as directed by this Court's order dated May 5, 2026? The Petitioner's contention is that they are seeking reimbursement of GST and have approached the High-Powered Committee for this purpose. The Court's previous order was to direct the Committee to decide these claims. The Respondent's contention, as indicated by the filing of the compliance affidavit, is that a decision has indeed been taken by the High-Powered Committee concerning the petitioners' claims. No specific arguments were recorded for the respondents beyond the compliance with the court's order.