Kingspan Jindal PVT. LTD. vs. The State Of Bihar

CWJC/15998/2021HC PatnaGSTCNR BRHC01059807202121 January 2022Bench: THE CHIEF JUSTICE -,MR. JUSTICE S. KUMAR4 pages
AI SummaryRemanded

Facts

The petitioner, Kingspan Jindal Pvt. Ltd., filed a writ petition before the Patna High Court seeking directions for payment of amounts due for executed work. The claims included Rs. 56,700 for the executed work, Rs. 43,56,024 for extra work, Rs. 36,21,000 paid as "Service Tax" for the work, and Rs. 5,22,723 for Goods and Services Tax (GST) over the work done. The petitioner also sought interest at 18% per annum on the total payable amount. The respondents are various authorities within the Building Construction Department of the State of Bihar. After hearing the parties, the petitioner, under instructions, agreed to file a representation before the concerned authority for redressal of grievances.

Held

The Court did not decide the merits of the claims. Instead, the petition was disposed of based on an agreement between the parties. The Court directed that the petitioner shall file a representation before the concerned authority (Respondent No. 4, The Chief Engineer, Building Construction Department) within four weeks from the date of the order. The concerned authority was directed to consider and dispose of this representation expeditiously, preferably within three months from its filing, by way of a reasoned and speaking order. The Court emphasized that principles of natural justice must be followed, and parties should be afforded an opportunity of hearing. Liberty was reserved for the petitioner to pursue alternative remedies and to approach the Court again if necessary. The Court explicitly stated that it had not expressed any opinion on the merits of the matter, leaving all issues open.

Key Issues

1. Whether the petitioner is entitled to payment of Rs. 56,700 for executed work, Rs. 43,56,024 for extra work, Rs. 36,21,000 paid as Service Tax, and Rs. 5,22,723 as GST over the work done, along with interest at 18% per annum. The petitioner contended that these amounts are due and payable for the work executed and extra work taken by the respondents. The petitioner sought a direction for payment of these sums and interest. The respondents' contentions were not explicitly recorded in the judgment regarding the merits of the claims, but they agreed to consider the petitioner's representation.

Sections Cited

None explicitly discussed in relation to a decision on merits, but the claim for GST implies relevance of GST provisions.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Juri iction Case No.15998 of 2021 ====================================================== Kingspan Jindal Pvt. Ltd. (Formally known as Jindal Mectec Pvt. Ltd.) having its Corporate office at Old Manesar Road, Narsinghpur, Gurgaon- 122004, State- Haryana, through its authorized Signatory Satyendra Kumar Pandey, aged about 38 Years (Male), son of Ram Krit Pandey, Resident of LD- 97, A.D.A. Colony, P.O. and P.S.- Naini, District- Allahabad (Now Prayagraj), State Uttar Pradesh- 211008. ... ... Petitioner/s Versus

1.

The State of Bihar through the Principal Secretary, Building Construction Department, Vishweshwaraiya Bhawan, Bailey Road, Patna- 15. 2. The Principal Secretary, Building Construction Department, Vishweshwaraiya Bhawan, Bailey Road, Patna- 15. 3. The Engineer-in- Chief-cum- Additional Commissioner-cum- Special Secretary, Building Construction Department, Vishweshwaraiya Bhawan, Bailey Road, Patna- 15. 4. The Chief Engineer (North Wing), Building Construction Department, Vishweshwaraiya Bhawan, Bailey Road, Patna- 15. 5. The Superintending Engineer, Building Construction Department, Building Circle, Maripur, Muzaffarpur,

The judgment continues below.

Read the full judgment

A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Reproduced from the public record of the Patna High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.