M/S. K.K. Mazumdar Having Its Office At Subhash Chowk, Korba, District Korba (C.G.). vs. C.G. State Warehousing Corporation

Facts

The petitioner, M/s. K.K. Mazumdar, filed a writ petition before the High Court of Chhattisgarh at Bilaspur challenging an order dated 13.06.2024, read with a letter dated 02.08.2024, passed by the respondent C.G. State Warehousing Corporation. The petitioner sought to quash these orders and declare them illegal. The core grievance was the petitioner's liability to bear an additional 6% GST on contracts executed before 18.07.2022, and they sought a declaration that this liability was not theirs, along with a direction for the refund of any additional GST paid. The petition also requested the court to call for records and grant other reliefs. However, the Registry pointed out numerous defects in the petition, indicating it was filed casually and these defects remained uncured.

Held

The Court did not adjudicate on the merits of the case. The petitioner's counsel sought permission to withdraw the present petition with liberty to file a fresh one, citing numerous defects pointed out by the Registry which indicated the petition was filed in a casual manner and remained uncured. The Court, in view of the submission made by the learned counsel for the petitioner, dismissed the petition as withdrawn with the liberty to file afresh. However, this liberty was granted subject to the petitioner depositing a sum of Rs. 10,000/- as cost before the Registry of the Court. The receipt of this deposit was to be submitted at the time of filing any fresh petition. The amount deposited was to be transmitted to the Government Special School for Visually Handicapped Boys and Girls, Jashpur (C.G.). No specific findings were made on the GST liability or refund, as the petition was withdrawn.

Key Issues

1. Whether the impugned order dated 13.06.2024, read with the letter dated 02.08.2024, passed by the respondent C.G. State Warehousing Corporation is illegal and liable to be quashed? 2. Whether the petitioner is liable to bear an additional 6% GST on contracts executed prior to 18.07.2022? 3. Whether the respondent Corporation is obligated to refund the additional GST of 6% paid by the petitioner for contracts entered into before 18.07.2022? The petitioner argued that the additional liability of 6% GST on contracts executed before 18.07.2022 should not be borne by them and sought a refund of any such amount paid. The judgment does not record any specific arguments made by the respondents (C.G. State Warehousing Corporation).