M/S Maa Vindhya Vasini Constructions vs. State Of U.P. And 4 Others
Held
The Court noted that both parties agreed that the Empowered Standing Committee could address the petitioner's grievance under the relevant scheme. Consequently, the Court found no useful purpose in keeping the writ petition pending. With the consent of the parties, the writ petition was disposed of in terms of the order passed by a co-ordinate bench of the Court in M/S Myc Infra Pvt. Ltd. Vs. Union of India And 6 Others. This implies that the petitioner is to approach the Empowered Standing Committee for redressal of their grievance. The Court did not decide the merits of the refund claim itself but facilitated a procedural path for its resolution. No specific period was mandated for the committee's decision in this order, unlike the three-month period mentioned in the Myc Infra case, though the Myc Infra order was cited as the basis for disposal.
Facts
The petitioner, M/s Maa Vindhya Vasini Constructions, filed a writ petition seeking a mandamus directing respondents 4 and 5 to act upon their claim for a refund of GST on maintenance works. The petitioner relied on a Supreme Court judgment in Surya Construction Vs. State of U.P. and a co-ordinate bench's order in a similar case. The respondent, represented by counsel for respondent No. 5, referred to a co-ordinate bench's order in M/S Myc Infra Pvt. Ltd. Vs. Union of India, which directed the petitioner in that case to file a representation before the Empowered Standing Committee under Clause 24 of the Standard Bidding Document for PMGSY. The respondent stated they had no objection if the instant petition was disposed of in terms of that order. Both parties agreed that the Empowered Standing Committee could address the petitioner's grievance.
Key Issues
1. Whether the Court should issue a writ of mandamus directing respondents 4 and 5 to immediately process the petitioner's refund claim for GST on maintenance works, considering the Supreme Court's ratio in Surya Construction Vs. State of U.P.? Petitioner's Argument: The petitioner argued that a direction should be issued to respondent No. 5 to address their grievance, relying on a co-ordinate bench's order in WRIT TAX No. - 1048 of 2023 (M/S Maa Vindhya Vasini Constructions Vs. State of U.P. and others) and the Supreme Court's decision in Surya Construction Vs. State of U.P. Respondent's Argument: The respondent (No. 5) relied on a co-ordinate bench's order in WRIT - C No. - 3753 of 2022 (M/S Myc Infra Pvt. Ltd. Vs. Union of India And 6 Others), which directed the petitioner in that case to file a representation before the Empowered Standing Committee under Clause 24 of the Standard Bidding Document for PMGSY. The respondent stated no objection if the instant petition was disposed of in terms of that order.
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2023:AHC:178577-DB Court No. - 40 Case :- WRIT - C No. - 30464 of 2023 Petitioner :- M/S Maa Vindhya Vasini Constructions Respondent :- State Of U.P. And 4 Others Counsel for Petitioner :- Bidhan Chandra Rai Counsel for Respondent :- C.S.C,Saurabh Pratap Singh Hon'ble Mahesh Chandra Tripathi,J. Hon'ble Prashant Kumar,J.
Heard Mr. Deepak Kumar Pandey, learned Advocate, holding brief of Mr. Bidhan Chandra Rai, learned counsel for the petitioner, Mr. Saurabh Pratap Singh, learned counsel for the respondent No.5, Mr. Devesh Vikram Singh, learned Additional Chief Standing Counsel for the State-respondents and perused the material brought on the record.
The present writ petition has been preferred under Article 226 of the Constitution of India seeking following reliefs:- "(i) Issue a writ, order or direction in the nature of mandamus directing Respondent Nos.4 and 5 to immediately act upon for refund of the GST price for Maintenance works, within a reasonable specified period, as may be deemed fit and proper by the Hon'ble High Court, and thereby preserve the efficacy and sanctity of the ratio laid down by the Hon'ble Supreme Court in the matter of Surya Con
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