M/S Sri Sai Infrastructure vs. C.G. State Warehousing Corporation
Facts
The petitioner, M/s Sri Sai Infrastructure, filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The petitioner sought to quash 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 also prayed for a direction to the respondent Corporation to refund an additional 6% GST paid on contracts entered into prior to 01.01.2022. The Registry pointed out several defects in the petition, indicating it was filed casually. The petitioner's counsel sought permission to withdraw the petition with liberty to file afresh.
Held
The Court did not delve into the merits of the case concerning the legality of the impugned order or the refund of GST. The primary issue before the Court was the petitioner's request to withdraw the petition due to defects pointed out by the Registry. The Court acknowledged the petitioner's submission that the petition was filed casually and granted permission to withdraw it with liberty to file a fresh petition. The Court's decision was based on the procedural aspect of the petition's filing, not on the substantive GST issues raised. The operative direction was to dismiss the petition as withdrawn, subject to the petitioner depositing Rs. 10,000/- as cost, which would be transmitted to a special school for intellectually handicapped girls. No specific GST provisions were discussed or interpreted.
Key Issues
1. Whether the impugned order dated 13.06.2024 read with letter dated 02.08.2024 passed by the respondent C.G. State Warehousing Corporation is illegal and liable to be quashed. 2. Whether the respondent Corporation is obligated to refund the additional GST of 6% paid by the petitioner on contracts entered prior to 01.01.2022. Petitioner's Contention: The petitioner argued that the impugned order and letter were illegal and sought their quashing. They also contended that the respondent Corporation should refund the additional GST paid on pre-2022 contracts. The petitioner sought a direction for this refund. Revenue/State's Contention: The judgment does not record any specific arguments or contentions made by the respondent C.G. State Warehousing Corporation.
AI-generated summary — verify with the full judgment below
1
2025:CGHC:32465-DB
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPC No. 3584 of 2025 M/s Sri Sai Infrastructure Having Its Office At 3rd Floor, A-310, Crystal Arcade Near Avanti Bai Chowk, Shankar Nagar, Road, Raipur, District - Raipur (C.G.), Through Its Partner Shri Rupesh Kumar Singhal S/o Shri Anjani Agrawal, Aged About 47 Years, R/o Flat No. B1-502, Sapphire Emperia, Ama Seoni, G.S.I. Raipur, District - Raipur (C.G.)
... Petitioner(s) versus
C.G. State Warehousing Corporation Head Office Village - Jhanjh, Sector-24, Atal Nagar, Raipur (C.G.), Through Its Managing Director
Managing Director C.G. State Warehousing Corporation, Head Office Village - Jhanjh, Sector-24, Atal Nagar,, Raipur (C.G.)
Executive Engineer C.G. State Warehousing Corporation, Head Office Village - Jhanjh, Sector-24, Atal Nagar,, Raipur (C.G.)
...Respondent(s) For Petitioner : Mr. Harsh Wardhan, Advocate. BRIJMOHAN MORLE BRIJMOHAN MORLE Date: 2025.07.15 11:10:45 +0530
2 Hon'ble Shri
Ramesh Sinha,
Chief Justice
Hon'ble
Shri Bibhu Datta Guru
,
The judgment continues below.
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