Maa Vaishnoo Infra Venture PVT.LTD.Thru. Director Dhiraj Singh Tomar vs. State Of U.P. Thru. Prin. Secy. Of Pwd Lko And 3 Others

WRIC/4758/2025HC AllahabadGSTCNR UPHC02037293202521 May 2025Bench: RAJAN ROY,OM PRAKASH SHUKLA1 pages
For Petitioner: Avnish Kumar Singh
AI SummaryRemanded

Facts

The petitioner, Maa Vaishnoo Infra Venture Pvt. Ltd., through its Director Dhiraj Singh Tomar, filed a writ petition before the Allahabad High Court. The petitioner had performed work for the opposite parties and received the principal amount. However, the opposite parties had not paid the amount pertaining to the difference in the rate of GST (6%) and the retention money. The petitioner sought directions for the payment of these outstanding amounts. The respondent was the State of U.P. through the Principal Secretary of PWD, Lucknow, and three others. The tax period is not specified.

Held

The Court noted that there was a consensus at the Bar that the issue in this writ petition had already been decided by the Court in a similar writ petition (Writ C No. 4274 of 2025) by a judgment and order dated 05.05.2025. In that prior case, the Court had directed the petitioner to approach the opposite party No. 4 (presumably the disbursing authority) to claim the outstanding amount concerning the difference in the GST rate and retention money. The Court had further directed that upon the petitioner approaching the said authority, the facts should be verified, and a decision should be taken in accordance with the law with expedition, within two months. Following this precedent, the present writ petition was also disposed of on the same terms.

Key Issues

1. Whether the petitioner is entitled to the payment of the difference in the rate of GST (6%) and the retention money, given that the principal amount for the work performed has been received? The petitioner argued that while the principal amount for the work was paid, the amounts related to the differential GST rate and retention money remained outstanding and were payable by the opposite parties. The petitioner sought a direction for the payment of these dues. The respondent's contentions are not recorded in the judgment. The judgment relies on a previous decision of the same court in a similar writ petition.

AI-generated summary — verify with the full judgment below

Neutral Citation No. - 2025:AHC-LKO:30078-DB Court No. - 2 Case :- WRIT - C No. - 4758 of 2025 Petitioner :- Maa Vaishnoo Infra Venture Pvt.Ltd.Thru.

Director Dhiraj Singh Tomar Respondent :- State Of U.P. Thru. Prin. Secy. Of Pwd Lko And 3 Others Counsel for Petitioner :- Avnish Kumar Singh Counsel for Respondent :- C.S.C.

Hon'ble Rajan Roy,J.

Hon'ble Om Prakash Shukla,J.

Heard.

There is a consensus at Bar that the matter in issue has already been decided by this Court in a similar writ petition bearing Writ C No. 4274 of 2025 vide judgment and order dated 05.05.2025 in the following terms:- "Heard.

The petitioner's counsel says that the principal amount payable to the petitioner for the work performed by it for the opposite parties has been received but the amount payable by the opposite parties to the petitioner pertaining to the difference in the rate of GST i.e. 6% as also the retention money has not been paid yet.

Let the petitioner approach the opposite party No.4 claiming the said amount, whereupon he shall get the facts verified and take such decision as is required in law, but with expedition, say, within two months.

The Writ Petition stands disposed of."

In view of t

The judgment continues below.

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