M/S Gayatri Infratech vs. State Of Chhattisgarh

WPC/2746/2025HC ChhattisgarhGSTCNR CGHC01019840202511 June 2025Bench: HON'BLE THE CHIEF JUSTICE,HON'BLE SHRI JUSTICE BIBHU DATTA GURU3 pages
AI SummaryDismissed

Facts

The petitioner, M/s Gayatri Infratech, filed a writ petition before the Chhattisgarh High Court seeking directions to the respondent authorities to pay Goods and Services Tax (GST) over and above the rates quoted in their bid for a work contract. The petitioner also prayed for expediting the settlement of all pending bills related to the subject work. The respondents are various authorities within the Public Works Department of the State of Chhattisgarh. The petition was heard by a Division Bench of the High Court.

Held

The Court did not decide the substantive issues raised by the petitioner. Instead, after some arguments, the learned counsel for the petitioner sought permission to withdraw the writ petition to avail of an alternate remedy available under the law. The learned State counsel had no objection to this request. Consequently, the Court dismissed the writ petition as withdrawn. No specific findings were made on whether GST was payable over and above the quoted rates or on the expediting of pending bills. The operative direction was the dismissal of the petition as withdrawn, without granting any liberty for further proceedings.

Key Issues

1. Whether the respondent authorities are legally obligated to pay GST to the petitioner firm over and above the rates quoted by it while submitting the bid? Petitioner's Argument: The petitioner sought a direction for payment of GST in addition to the quoted bid rates. The specific legal basis for this claim, such as a contractual clause or statutory provision, is not detailed in the provided text. Revenue's Argument: The State counsel, Mr. Shashank Thakur, Deputy Advocate General, did not present any specific arguments against the petitioner's claim as detailed in the provided text. 2. Whether the respondent authorities should expedite the process of settlement of all pending bills relating to the subject work? Petitioner's Argument: The petitioner requested the court to direct the respondents to expedite the payment of pending bills. Revenue's Argument: The State counsel did not object to the petitioner's request to withdraw the petition.

AI-generated summary — verify with the full judgment below

1

2025:CGHC:23282-DB

NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPC No. 2746 of 2025 M/s Gayatri Infratech Place of Business In Front of Dandakaranya Press, Vrindavan Colony, Maa Sontoshi Ward, Jagdalpur, Chhattisgarh, Through Its Partner, Mr. Sachin Singh Kushwaha, S/o Mr. Akhilesh Singh Kushwaha Aged About 30 Years.

... Petitioner(s) versus

1.

State of Chhattisgarh Through The Secretary, Public Works Department Mahanadi Bhawan, Nawa Raipur, Atal Nagar, Raipur, Chhattisgarh.

2.

The Chief Engineer (Central Tender Cell), Office of Engineer-In- Chief, P.W.D. Nava Raipur, Atal Nagar, Raipur, Chhattisgarh.

3.

The Superintending Engineer, Public Work Departments, Bastar Circle, Jagdalpur Chhattisgarh.

4.

The Executive Engineer, Public Work Departments (B And R), West Bastar Division Bijapur, Chhattisgarh.

...Respondent(s) For Petitioner : Mr. Harshwardhan Parganiha, Advocate. For Respondents/State : Mr. Shashank Thakur, Deputy Advocate General. BRIJMOHAN MORLE BRIJMOHAN MORLE Date: 2025.06.13 11:13:47 +0530

2 Hon'ble Shri

Ramesh Sinha,

The judgment continues below.

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Reproduced from the public record of the Chhattisgarh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.