M/S S. Kumar Enterprises Thru. Proprietor Girja Yadav vs. State Of U.P. Thru. Prin. Secy. P.W.D. Lko. And Others

Held

The Court did not decide the merits of the case. Instead, it directed the petitioner to make a fresh, detailed representation to Respondent No. 2, The Engineer in Chief, Public Works Department, within two weeks, annexing a copy of the writ petition, its annexures, and supporting documents. Respondent No. 2 was then directed to consider and decide this representation in accordance with the law by a reasoned and speaking order within six weeks of receiving the certified copy of the order and the representation. The Court explicitly stated that it had not applied itself to the merits of the case, and all questions were left open for the competent authority to decide.

Facts

The petitioner, M/s S. Kumar Enterprises, filed a writ petition before the Allahabad High Court, Lucknow Bench. The petitioner's grievance was that while the bill for services rendered had been cleared by the respondent (State of U.P. Thru. Prin. Secy. P.W.D. Lko. and others), the Goods and Services Tax (GST) amount deducted from the payment had neither been cleared nor had a certificate for the same been provided to the petitioner. The petitioner sought resolution of this issue.

Key Issues

1. Whether the petitioner is entitled to the clearance of the deducted GST amount and a certificate for the same, considering the bill has been cleared. Petitioner's contention: The petitioner argued that their grievance would be substantially addressed if their representation for the clearance of the GST amount and provision of a certificate was considered and decided within a stipulated timeframe. They relied on the fact that the main bill had already been cleared. Revenue's contention: The learned Standing Counsel for the State had no objection to the petitioner's prayer for a time-bound decision on their representation.