M/S Senger Constructions Raipur Thru. Proprietor Arun Pratap Singh vs. State Of U.P. Thru. Prin. Secy. Public Works Deptt. Lko. And 4 Others
Facts
The petitioner, M/s Senger Constructions Raipur, undertook work for the official opposite parties. The petitioner is liable to deposit GST at 18% on such work. However, the official opposite parties have not released the GST amount. The petitioner claims to have already deposited GST at 12%, but the applicable rate is 18%. The difference of 6% is not being paid by the official opposite parties. This petition has been filed due to this non-release of the GST amount by the authorities.
Held
The Court directed the opposite party no. 2 to verify the facts in light of the petitioner's claim. A reasoned decision is to be taken on this matter within one month. The Court did not make a definitive finding on the applicability of the 18% GST rate or the liability of the opposite parties to pay the differential amount. Instead, it chose to defer the decision pending verification and a reasoned order from the concerned authority. The writ petition was disposed of with this direction.
Key Issues
1. Whether the official opposite parties are liable to release the difference in GST amount, specifically the 6% difference between the 12% deposited and the 18% applicable rate, for the work undertaken by the petitioner? Petitioner's Contention: The petitioner argues that the GST rate applicable to the work undertaken is 18%, and they have already deposited 12%. The remaining 6% is due from the official opposite parties, who have not released this amount. The petitioner seeks direction for the release of this differential GST amount. Respondent's Contention: The judgment does not record any specific arguments or contentions from the respondent (State of U.P. Thru. Prin. Secy. Public Works Deptt. Lko. And 4 Others).
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2025:AHC-LKO:6918-DB Court No. - 2 Case :- WRIT TAX No. - 42 of 2025 Petitioner :- M/S Senger Constructions Raipur Thru. Proprietor Arun Pratap Singh Respondent :- State Of U.P. Thru. Prin. Secy. Public Works Deptt. Lko. And 4 Others Counsel for Petitioner :- Ajey Singh Counsel for Respondent :- C.S.C. Hon'ble Rajan Roy,J. Hon'ble Brij Raj Singh,J.
Heard.
The petitioner had undertaken some work for the official opposite parties. The petitioner is liable to realize and deposit GST @ 18 % in respect of such work with the GST Department, however, the official opposite parties have not yet released the GST amount, hence this petition.
At this stage, learned counsel for the petitioner says that he has already deposited the GST amount @ 12% but it was realizable and payable @ 18 %. This difference of 6% is not being paid by the official opposite parties.
In view of above, let the opposite party no. 2 get the facts verified in the light of the claim of the petitioner and a reasoned decision be taken in this regard, positively, within one month.
The writ petition is, accordingly, disposed of. [Brij Raj Singh, J.] [Rajan Roy, J.] Order
The judgment continues below.
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