M/S Pawansut Construction Thru One Of Its Directors Mr.Abhishek Kumar Singh vs. State Of U.P. Thru. Prin. Secy. Public Works Deptt. U.P. Lko. And 5 Others
Facts
The petitioner, M/s Pawansut Construction, represented by its Director, filed a writ petition before the Allahabad High Court, Lucknow Bench. The petitioner's grievance stemmed from a work contract executed for the Public Works Department of the Government of Uttar Pradesh. The petitioner had paid GST at a rate of 12%, which was reimbursed by the department. Subsequently, the GST rate was enhanced, and the petitioner claimed reimbursement for the difference in GST amount, amounting to a 6% difference in the rate. The petition was filed challenging the non-reimbursement of this differential GST amount.
Held
The Court did not delve into the merits of the petitioner's claim regarding the entitlement to reimbursement of the differential GST amount. Instead, the Court directed the petitioner to approach opposite party no.6, who is tasked with verifying the facts of the case and making a decision on the petitioner's claim within a period of two months. If the amount claimed is found to be payable, it shall be paid within the stipulated period. Otherwise, a reasoned decision communicating the rejection of the claim must be provided to the petitioner. The Court disposed of the petition with these directions, leaving the ultimate determination of the claim to the designated authority.
Key Issues
1. Whether the petitioner is entitled to reimbursement of the differential GST amount based on an enhanced tax rate, when the original GST paid was already reimbursed by the Public Works Department? The petitioner argued that the enhanced GST rate should also be reimbursed by the opposite parties, as it represents a difference of 6% in the tax rate that was initially paid and reimbursed. The petitioner sought to recover this additional financial burden. The respondent, represented by the State of U.P. and others, did not record any specific arguments in the judgment regarding the petitioner's claim for reimbursement of the differential GST amount.
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2025:AHC-LKO:24880-DB Court No. - 2 Case :- WRIT - C No. - 3337 of 2025 Petitioner :- M/S Pawansut Construction Thru One Of Its Directors Mr.Abhishek Kumar Singh Respondent :- State Of U.P. Thru. Prin. Secy. Public Works Deptt. U.P. Lko. And 5 Others Counsel for Petitioner :- Nirmit Srivastava Counsel for Respondent :- C.S.C. Hon'ble Rajan Roy,J. Hon'ble Om Prakash Shukla,J. (C.M. Application No.2 of 2025)
This is an application for amendment.
Heard.
Application for amendment is allowed.
Let necessary amendment be carried out during course of the day. (Order on petition)
Petitioner's grievance is that at the time the work was carried out for Public Works Department of the Government of U.P., GST was paid by the petitioner @12 per cent which was reimbursed by the opposite parties, however, subsequently, the rate of tax was enhanced, therefore, the difference of GST amount based on the 6 per cent difference in the rate is liable to be reimbursed to the petitioner.
In view of the aforesaid, let the petitioner approach opposite party no.6 who may get the facts verified and take a decision as to the claim of the petitioner within two month
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.
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 Allahabad High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.