M/S Vinod Kumar Jain vs. State Of Chhattisgarh

WPC/2540/2025HC ChhattisgarhGSTCNR CGHC01017829202509 June 2025Bench: HON'BLE THE CHIEF JUSTICE,HON'BLE SHRI JUSTICE BIBHU DATTA GURU3 pages
AI SummaryRemanded

Facts

The petitioner, M/s Vinod Kumar Jain, filed a writ petition before the High Court of Chhattisgarh seeking a direction to the Respondent Authorities, specifically the Executive Engineer, Division No. 2, Public Works Department, Raipur, to comply with an order dated October 10, 2018, issued by the Public Works Department, Government of Chhattisgarh. This order pertains to the reimbursement of GST paid by the petitioner, along with applicable interest. Alternatively, the petitioner sought a direction for the Executive Engineer to decide on the GST reimbursement claim expeditiously, preferably within 60 days of the court's decision. The petition was filed seeking these reliefs and any other order deemed fit in the interest of justice.

Held

The Court disposed of the writ petition based on the submission made by the learned State counsel. The State counsel, on instruction, stated that the petitioner's prayer has been considered and their grievance will be redressed shortly. Therefore, the Court found it appropriate to dispose of the petition, subject to the petitioner's cooperation. The Court did not delve into the merits of the GST reimbursement claim or the specific provisions of the GST Act that might govern such reimbursements, as the matter was resolved based on the State's assurance. The operative direction was to dispose of the petition, implying that the State's assurance would be acted upon.

Key Issues

1. Whether the Respondent Authorities, specifically the Executive Engineer, Division No. 2, Public Works Department, Raipur, are obligated to comply with the order dated October 10, 2018, issued by the Public Works Department, Government of Chhattisgarh, for the reimbursement of GST paid by the petitioner along with applicable interest? Petitioner's Contention: The petitioner argued that the Executive Engineer ought to comply with the aforementioned order and reimburse the GST paid, along with interest. The petitioner sought a direction from the Court to this effect. Revenue's Contention: The learned State counsel, on instruction, submitted that the prayer of the petitioner has already been taken into consideration and the grievance of the petitioner will be redressed very shortly. No specific legal provisions or precedents were cited by the State.

AI-generated summary — verify with the full judgment below

1

2025:CGHC:22804-DB

NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPC No. 2540 of 2025 1 M/s Vinod Kumar Jain Having Office At A-3, Jeevan Vihar, Telibandha, Raipur (C.G.) Through Its Authorized Representative Shri Vinod Kumar Jain S/o Hanuman Prasad Jain Aged About 59 Years R/o College Road, Jashpur Nagar, District- Jashpur Chhattisgarh, India- 496331

... Petitioner(s) versus 1 State Of Chhattisgarh Through Secretary, Public Works Department, Government Of Chhattisgarh, Mahanadi Bhawan, Mantralaya, Nava Raipur Atal Nagar, Raipur, Chhattisgarh 2 Engineer-In-Chief Public Works Department, Government Of Chhattisgarh, Nirman Bhavan, Sector-19, Nava Raipur Atal Nagar, Raipur, Chhattisgarh 3 Executive Engineer Division- 02, Public Works Department, Government Of Chhattisgarh, Raipur, Chhattisgarh

... Respondent(s) For Petitioner : Mr. Abhinav Kardekar through Video Conferecing and Shri Harshmander Rastogi, Advocate For Respondents/ State : Mr. Shashank Thakur, Dy. A.G. JYOTI SHARMA JYOTI SHARMA Date: 2025.06.10 16:59:46 +0530

2

The judgment continues below.

Read the full judgment

A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

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.