R.K. Caterers vs. State Of Punjab And Others

CWP/22677/2021HC Punjab and HaryanaGSTCNR PHHC01103917202109 November 2021Bench: MR. JUSTICE RAJ MOHAN SINGH3 pages
AI SummaryRemanded

Facts

The petitioner, R.K. Caterers, provided catering services for a Cabinet Meeting held on October 24, 2019. The petitioner submitted an invoice for Rs. 4,20,000/-, including GST. Respondent No. 4, vide a sanction letter dated April 27, 2020, approved the bill for Rs. 3,99,000/-. Despite this sanction and a legal notice dated January 15, 2021, the sanctioned amount of Rs. 3,99,000/- remained unreleased. The petitioner contended there was no deficiency in the services provided. The petitioner filed a writ petition seeking a mandamus to release the payment.

Held

The Court directed Respondent No. 4 to decide the legal notice dated January 15, 2021, submitted by the petitioner, in accordance with the law, preferably within one month from the receipt of the certified copy of the order. If, after deciding the legal notice, the petitioner is found entitled to the sanctioned amount of Rs. 3,99,000/-, the same shall be paid to the petitioner within a further period of two weeks thereafter. The Court did not explicitly decide on the entitlement to the amount but mandated a decision on the pending legal notice and subsequent payment if entitlement is established. The specific GST provisions related to the payment were not directly adjudicated upon, but the invoice included GST.

Key Issues

1. Whether the petitioner is entitled to the release of the sanctioned amount of Rs. 3,99,000/- for catering services provided for the Cabinet Meeting held on October 24, 2019, under the Goods and Services Tax (GST) regime? Petitioner's Contention: The petitioner argued that they provided the catering services as per the approved quotation and submitted the invoice, which was subsequently sanctioned for Rs. 3,99,000/-. They asserted that there was no deficiency in their services and that the sanctioned amount, which includes GST, should be released. They relied on the fact that their legal notice demanding payment had not been decided. Respondents' Contention: The judgment does not record any specific arguments made by the respondents. However, the court's direction implies that the respondents' decision on the legal notice was pending.

AI-generated summary — verify with the full judgment below

CWP-22677-2021 1 123 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No.22677 of 2021

Date of Decision:09.11.2021 CORAM: HON'BLE MR. JUSTICE RAJ MOHAN SINGH Present:Mr.Rajinder Sharma, Advocate for the petitioner. **** RAJ MOHAN SINGH, J. (Oral) The case has been taken up for hearing through video conferencing. Petitioner has preferred this writ petition for issuance of appropriate writ, order or direction especially in the nature of mandamus directing the respondents to release the payment of Rs.3,99,000/- due on account of catering services provided by the petitioner at Cabinet Meeting held on 24.10.2019 at Batala under the chairmanship of the then Chief Minister, Punjab. Learned counsel for the petitioner submits that quotations were invited by respondent No.4 for the Cabinet ANITA DEVI 2021.11.09 17:17 I attest to the accuracy and integrity of this document

CWP-22677-2021 2 meeting to be held on 24.10.2019. The quotation submitted by the petitioner was approved on 21.10.2019 and thereafter, petitioner provided catering services on the date fixed and submitted

The judgment continues below.

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