Contractor Welfare Association Thru. Chairman Dhananjay Singh vs. State Of U.P. Thru. Prin. Secy. Lko. And Another
Facts
The Contractor Welfare Association, through its Chairman, filed a writ petition seeking a mandamus commanding the respondent No. 2 to refund GST amounting to Rs. 7.88 Crore paid by its members from the financial year 2018-19 to 2022-23, along with bank interest. The respondent raised an objection that the refund claims should be individual, based on specific contracts or work orders, and therefore, a writ petition by an association is not maintainable. The Court considered this submission.
Held
The Court found merit in the respondent's submission that the petition filed by the Contractor Welfare Association is not maintainable. The Court reasoned that the claims for GST refund are individual to each contractor, with different amounts and potentially different works involved. Therefore, the association cannot maintain a collective writ petition for such individual claims. The Court held that the aggrieved persons should approach the court as per law on an individual basis. The petition was dismissed on this ground, with liberty granted to the individual contractors to pursue their claims.
Key Issues
1. Whether a writ petition filed by an association of contractors is maintainable for refund of GST amounts paid by its individual members? (Question of law) Petitioner's contention: The petitioner association argued that it is empowered to file the petition on behalf of its members to seek the refund of GST. The specific provision of law under which the association is empowered to represent its members was not explicitly stated in the judgment. Respondent's contention: The respondent argued that the claims for GST refund are individual in nature, varying based on individual contracts and work orders. Consequently, a writ petition filed by the association is not the appropriate legal recourse, and aggrieved individuals should approach the court directly.
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2024:AHC-LKO:35845-DB Court No. - 2 Case :- WRIT TAX No. - 118 of 2024 Petitioner :- Contractor Welfare Association Thru. Chairman Dhananjay Singh Respondent :- State Of U.P. Thru. Prin. Secy. Lko. And Another Counsel for Petitioner :- Ranvijay Singh Counsel for Respondent :- C.S.C.,Namit Sharma Hon'ble Rajan Roy,J. Hon'ble Om Prakash Shukla,J. Supplementary affidavit filed today is taken on record. Heard learned counsel for the petitioner and Sri S.A. Chand, learned counsel for opposite party no.
Contractors Welfare Association has filed this petition, through its chairman, claiming the following reliefs:- "Issuance of a writ in nature of mandamus commanding the respondent No. - 2 to refund the GST amount Rs. 7.88 Crore to members of petitioner's. association i.e., petitioner which was payed to GST Authority from financial year 2018-19 to 2022-23 with bank interest." An objection has been raised that the amount shall be paid individually to different contractors based on the contract or work order issued to them, therefore the individual claim of each contractor, if at all, which would give rise to any dispute and remedy corresponding, but a writ petitio
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