Tanay Marketing vs. State Of Chhattisgarh

WPC/4540/2025HC ChhattisgarhGSTCNR CGHC01036548202524 August 2025Bench: HON'BLE SHRI JUSTICE ARVIND KUMAR VERMA3 pages
AI SummaryRemanded

Facts

The petitioner, Tanay Marketing, filed a writ petition seeking direction for the respondent no. 4, the District Forest Officer, Dhamtari, to clear pending bills for building materials supplied in 2022-23. The petitioner, a Raipur-based marketing firm, supplied materials to forest regions in Dhamtari based on oral and telephonic instructions from field officers. The total bill amounted to Rs. 20,42,907/-. After receiving payments of Rs. 62,094/- and Rs. 5,28,068/-, an outstanding amount of Rs. 17,12,413/- remained, which included a GST tax amount of Rs. 2,59,668/-. The petitioner sought payment of the outstanding amount and any other just relief.

Held

The Court directed respondent no. 4, the District Forest Officer, Dhamtari, to decide the representations made by the petitioner (Annexure P/4) in accordance with law, rules, and regulations, expeditiously and as soon as possible. The Court explicitly stated that it had not expressed any opinion on the merits of the case. The petition was disposed of with this direction. The specific amount in dispute and the GST component were noted but not adjudicated upon by the Court.

Key Issues

1. Whether the respondent no. 4, the District Forest Officer, Dhamtari, is obligated to clear the pending bills of the petitioner for building materials supplied in 2022-23, and pay the outstanding amount of Rs. 17,12,413/- including GST. Petitioner's Arguments: The petitioner argued that they had supplied building materials as per work orders and oral/telephonic instructions from field officers of respondent no. 4. They sought payment of the outstanding amount, which included GST, due to the delay in payment. The petitioner relied on their representations (Annexure P/4) for the payment. Respondent's Arguments: The learned counsel for the respondents opposed the submissions made by the counsel for the petitioner. No specific arguments or reliance on any provisions, circulars, or precedents were recorded for the respondents.

AI-generated summary — verify with the full judgment below

1

2025:CGHC:42856

NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPC No. 4540 of 2025 1 - Tanay Marketing Through Its Proprietor Mangat Singh Chawla S/o Late Shri Sardar Singh Chawla Aged About 78 Years Office At Hotel Central Point Building Guru Govind Nagar, Pandari Raipur District - Raipur (C.G.)

... Petitioner(s) versus 1 - State Of Chhattisgarh Through The Secretary, Department Of Forest And Climate Change, Mahanadi Bhawan, Mantralaya Nawa Raipur Atal Nagar, District - Raipur (C.G.) 2 - Additional Chief Secretary Department Of Forest And Climate Change, Mahanadi Bhawan, Mantralaya Nawa Raipur Atal Nagar, District - Raipur (C.G.) 3 - Chief Conservator Of Forest Raipur Circle District - Raipur (C.G.) 4 - District Forest Officer Dhamtari, District - Dhamtari (C.G.) 5 - Divisional Forest Officer/ Enquiry Officer Dhamtari, District - Dhamtari (C.G.) 6 - Joint Divisional Forest Officer Dhamtari And Enquiry Officer District - Dhamtari (C.G.)

... Respondent(s) For Petitioner(s) : Mr. Prabhakar Tiwari, Advocate For Respondent(s) : Mrs. Upasna Mehta, Dy. G.A.

Hon’ble

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