Delhi Jal Board Contractors Welfare Association Regd. vs. Delhi Jal Board & Anr.

W.P.(C)/1578/2024HC DelhiGSTCNR DLHC01003741202404 April 2024Bench: HON'BLE MR. JUSTICE SACHIN DATTA2 pages
For Petitioner: Mr. Ravi Dutt Sharma, Adv. alongwith Mr. Rajat Sharma, Mr. Chetan Sharma, Ms. Ruchika Sharma and Mr. Rahul Gupta, AdvsFor Respondent: Mr. Alok Gupta, Adv. for R-1/DJB
AI SummaryPartly Allowed

Facts

The Delhi Jal Board Contractors Welfare Association (Petitioner) filed a writ petition before the Delhi High Court challenging certain procedures related to GST reimbursement. The Delhi Jal Board (Respondent) issued an "Instructional Order" dated March 30, 2024, which superseded previous guidelines for processing GST reimbursement cases. This new order stipulated that GST reimbursement would be processed based on an Undertaking filed by contractors in a format prescribed by CPWD, with subsequent demand raised by DDO and AAO after ensuring CPWD OM formalities. The Petitioner's counsel stated that this new order substantially resolved their grievances and sought a direction for the Respondent to process payments according to this order. The Respondent confirmed that payments would be released in accordance with the "Instructional Order" and law, subject to verification.

Held

The Court noted that the Petitioner's counsel stated that the "Instructional Order" dated March 30, 2024, had substantially resolved the grievances raised in the writ petition. Consequently, the Petitioner did not wish to press the petition further but sought a direction for the Respondent to process payments in terms of the "Instructional Order." The Delhi Jal Board's counsel confirmed that payments would be released in accordance with this order and the law, subject to usual verification and compliance. The Court disposed of the writ petition with a direction to the Delhi Jal Board to expeditiously disburse the payment to which the petitioner is entitled in terms of the "Instructional Order" dated March 30, 2024. No specific amount in dispute was recorded, nor were specific GST provisions or prior judgments discussed in detail, as the matter was resolved based on the parties' submissions regarding the new administrative order.

Key Issues

1. Whether the "Instructional Order" dated March 30, 2024, issued by the Director (F&A), Delhi Jal Board, adequately addresses the grievances of the Petitioner concerning the processing of GST reimbursement cases, and if the Court should direct the Respondent to process payments in accordance with this order. Petitioner's Contention: The Petitioner argued that the "Instructional Order" dated March 30, 2024, has substantially resolved the issues raised in the writ petition. Therefore, they sought a direction from the Court for the Delhi Jal Board to process their payments in line with this new order. Respondent's Contention: The Delhi Jal Board's counsel submitted that the requisite payment would be released in accordance with the "Instructional Order" and applicable law, subject to the usual verification and compliance procedures.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
$~45 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 1578/2024 DELHI JAL BOARD CONTRACTORS WELFARE ASSOCIATION REGD. ..... Petitioner Through: Mr. Ravi Dutt Sharma, Adv. alongwith Mr. Rajat Sharma, Mr. Chetan Sharma, Ms. Ruchika Sharma and Mr. Rahul Gupta, Advs. versus DELHI JAL BOARD & ANR. ..... Respondents Through: Mr. Alok Gupta, Adv. for R-1/DJB. CORAM: HON'BLE MR. JUSTICE SACHIN DATTA % 04.04.2024

O R D E R

1.

Respective counsel for the parties draw attention to an “Instructional Order” issued by the Director (F&A), Delhi Jal Board, Government of NCT of Delhi, which reads as under :- “No.DJB/Fin/Director (F&A)/GST/2024/F&G/5666-5667 Date: 30.03.2024 In suppression of “Guidelines for Processing of GST Reimbursement cases” issued vide no.DJB/Fin./Director (F&A)/GST/2023/F&G/3559-3573 dated 23.05.2023, it is hereby ordered that the cases for reimbursement of GST shall henceforth be processed in accordance with the provisions of Office Memorandum of CPWD OM No.SE/TAS/GST/21 dated 30.09.2022, which has already been endorsed in DJB vide No.DJB/Fin./Director (F&A)/GST/2023/F&G/3

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 Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.