Siddharth Geo Consultants INDIA PVT. LTD. vs. State Of Chhattisgarh

WPC/4946/2026HC ChhattisgarhGSTCNR CGHC01037092202627 September 2026Bench: HON'BLE SHRI JUSTICE AMITENDRA KISHORE PRASAD3 pages
AI SummaryRemanded

Facts

The petitioner, Siddharth Geo Consultants India Pvt. Ltd., filed a writ petition seeking the release of an outstanding amount of ₹7,61,100/- against Tax Invoice No. GST/01/20-21 dated 08.06.2020, for construction work completed. The petitioner alleged that despite submitting the bill and relevant documents, the respondent authorities (State of Chhattisgarh, Executive Engineer, and Sub Divisional Officer of Water Resources Division) had neither considered the claim nor disbursed the payment. The petitioner also sought interest at 18% per annum on the withheld amount from the due date until realization. The State had no objection to the limited prayer made by the petitioner.

Held

The Court did not express any opinion on the merits of the petitioner's claim. Instead, it directed the petitioner to file an appropriate representation before the concerned authorities within 15 days of receiving a copy of the order. The concerned authorities were then directed to consider this representation and take an appropriate decision in accordance with the law within 45 days of receiving the representation. This approach was taken in the interest of justice, considering the work order was issued in 2019. The Court emphasized that the competent authority must make an independent decision. The petition was disposed of with these observations and directions. No specific finding was made on the entitlement to the principal amount or interest, as the matter was remitted for consideration by the authorities.

Key Issues

1. Whether the petitioner is entitled to the release of the outstanding amount of ₹7,61,100/- against Tax Invoice No. GST/01/20-21 dated 08.06.2020 for completed construction work? (Mixed question of law and fact) 2. Whether the petitioner is entitled to interest at 18% per annum on the withheld amount from the due date until realization? (Question of law) Petitioner's arguments: The petitioner argued that they had duly completed the work as per the work order and submitted the bill and relevant documents. However, the respondent authorities failed to consider the claim and release the payment. The petitioner sought a direction for the release of the outstanding amount and interest. Revenue/State's arguments: The counsel for the State submitted that they had no objection to the limited prayer made by the petitioner.

AI-generated summary — verify with the full judgment below

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CGHC010370922026

2026:CGHC:42056

NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPC No. 4946 of 2026 1 - Siddharth Geo Consultants India Pvt. Ltd. Through Its Authorized Signatory / Partner, Arvind Kumar Singh S/o Late Krishna Narayan Singh R/o Behind Life Worth Hospital Samta Colony, 621/3 1st Floor, Ramkund, Raipur, Distt- Raipur (C.G.)

... Petitioner Versus 1 - State of Chhattisgarh Through The Secretary, Department Of Water Resources Mahanadi Bhawan, Mantralaya, Atal Nagar, Nawa Raipur Distt- Raipur (C.G.) 2 - The Executive Engineer, Water Resources Division Surajpur, Distt- Surajpur (C.G.) 3 - The Sub Divisional Officer, (S D O), Water Resources Sub Division Wadrafnagar, Surajpur, Distt- Surajpur (C.G.)

... Respondents (Cause title is downloaded from CIS Periphery.) For Petitioner : Mr. Bhupendra Singh, Advocate. For State : Mr. Anmol Sharma, P.L. Hon’ble Mr. Justice Amitendra Kishore Prasad Order on Board 28.09.2026 RAVVA UTTEJ KUMAR RAJU RAVVA UTTEJ KUMAR RAJU Date: 2026.09.29 14:47:55 +0530

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