M/S Banka Constructions vs. State Of Chhattisgarh
Facts
The petitioner, M/s Banka Constructions, filed a writ petition seeking a direction for the release of Rs. 75,16,528/- towards reimbursement of GST for the work "construction of additional work of Rail Over Bridge across on Bilaspur Katni Railway line in Km. 817/10-11 at Level Crossing BK-37 near Gourella". The petitioner stated that the work was completed and handed over on 25/02/2019, with a completion certificate issued on 18/03/2019. The Executive Engineer (PWD), respondent No. 2, had allegedly verified and recommended the GST reimbursement. The State, through its counsel, acknowledged that the Executive Engineer had submitted a proposal for verification of GST reimbursement.
Held
The Court held that based on the perusal of Annexure P/10, which indicated that the Executive Engineer had already proposed reimbursement of GST to the petitioner, the petitioner appeared to be entitled to the same. Consequently, the Court directed respondent No. 2, the Executive Engineer (PWD), Bridge Construction Division, Bilaspur, to re-examine the petitioner's claim. If the petitioner is found entitled to the reimbursement of GST, the amount shall be disbursed within a period of 8 weeks from the date of receipt of a copy of the order, in accordance with law. The Court did not expressly leave any issue undecided.
Key Issues
1. Whether the petitioner is entitled to the reimbursement of GST amounting to Rs. 75,16,528/- for the completed bridge construction work, as per the provisions of the relevant GST laws and contractual terms? The petitioner argued that the work was completed, a completion certificate was issued, and the Executive Engineer had recommended the reimbursement of GST, as evidenced by Annexure P/10. The petitioner contended that they are therefore entitled to the claimed amount. The State, through its counsel, submitted that the Executive Engineer had already forwarded a proposal for verification of the GST reimbursement claim. The State indicated that the Executive Engineer would re-examine the claim and, if found entitled, disburse the amount within 8 weeks in accordance with law.
AI-generated summary — verify with the full judgment below
1 / 3
2025:CGHC:5967
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPC No. 677 of 2025 1 - M/s Banka Constructions, A Partnership Firm Registered Under The Partnership Act Having Its Registered Office At 205-B, Trade Corner, Sakinaka Junction, Andheri East, Mumbai- 400072 Through Its Authorized Signatory, Rajendra Choure S/o Shri Dharmendra Choure, Aged About 38 Years
... Petitioner versus 1 - State Of Chhattisgarh Through Public Works Department (PWD) Bridge Construction Division, Composite Building Parisar, Behind Nagar Nigam Town Hall, Bilaspur- 495001 (C.G) 2 - The Executive Engineer, PWD, Bridge Construction Division, Composite Building Parisar, Behind Nagar Nigam Town Hall, Bilaspur- 495001 (C.G.) 3 - The Sub-Divisional Officer, PWD, Bridge Construction Division, Composite Building Parisar, Behind Nagar Nigam Town Hall, Bilaspur- 495001 (C.G.) 4 - The Sub-Engineer PWD, Bridge Construction Division, Composite Building Parisar, Behind Nagar Nigam Town Hall, Bilaspur- 495001 (C.G.)
2 / 3 5 - The Divisional Accounts Office PWD, Bridge Construction Division, Composite Building Parisar, Behind Nagar
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.
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.