M/S Banka Constructions vs. State Of Chhattisgarh
Facts
The petitioner, M/s Banka Constructions, a partnership firm, filed a writ petition seeking a direction for the release of Rs. 62,75,757/- towards reimbursement of GST for the work "construction of work of Rail Over Bridge across on Bilaspur Katni Railway line in Km. 817/10-11 at Gaurella Rail Level Crossing BK-37 excluding railway portion". 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), Bridge Construction Division, Bilaspur, had verified and recommended the GST reimbursement. The State acknowledged that the Executive Engineer had submitted a proposal for verification of GST reimbursement.
Held
The Court held that the petitioner is entitled to the reimbursement of GST. This finding was based on the perusal of Annexure P/8, which indicated that the Executive Engineer had already proposed the reimbursement of GST to the petitioner. Consequently, the Court directed the 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 same shall be disbursed within a period of 8 weeks from the date of receipt of a copy of the order, in accordance with law. No issues were expressly left undecided.
Key Issues
1. Whether the petitioner is entitled to the reimbursement of GST amounting to Rs. 62,75,757/- for the completed bridge construction work, as per the provisions of the relevant GST laws and contractual terms? Petitioner's contention: The petitioner argued that the work was completed, a completion certificate was issued, and the Executive Engineer had recommended the GST reimbursement, thus entitling them to the claimed amount. Respondent's contention: The State submitted that the Executive Engineer had already forwarded a proposal for verification of the GST reimbursement claim and undertook to re-examine the claim. If found entitled, the amount would be disbursed within 8 weeks.
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2025:CGHC:5968
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPC No. 687 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 Constructon 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, Division No. 2 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 P
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