M/S Bms Projects vs. State Of Chhattisgarh
Facts
The petitioner, M/s Bms Projects, filed a writ petition before the Chhattisgarh High Court challenging the inaction of the respondents (State of Chhattisgarh and its departments) in refunding GST collected from the petitioner. The petitioner was awarded a contract during the pre-GST regime, which came into force on July 1, 2017. The Government of Chhattisgarh had issued a circular stating that contractors who paid GST on contracts executed before July 1, 2017, would be refunded upon producing certificates of GST payment. The petitioner alleged repeated approaches to the respondents yielded no action regarding the GST refund. The State counsel indicated that the claim would be decided after verification of facts and eligibility under the relevant circulars.
Held
The Court disposed of the writ petition by directing the State Authorities to immediately process the petitioner's claim for GST refund. This processing is to be done after due verification of facts and the petitioner's entitlement. The Court emphasized that an appropriate decision should be taken within 90 days from the receipt of the order's copy, keeping in view the State Government's order dated October 10, 2018, and subsequent related orders. The Court also noted the petitioner's contention that the government itself has refunded GST in similar cases. The Court did not explicitly leave any issue undecided, focusing on the procedural direction for processing the claim.
Key Issues
1. Whether the petitioner is entitled to a refund of GST paid on contracts executed prior to the implementation of the GST regime on July 1, 2017, in accordance with the State Government's circulars? Petitioner's contention: The petitioner argued that they are entitled to a refund of GST paid on contracts awarded before the GST regime, as per the Chhattisgarh Government's circular. They highlighted the inaction of the respondents despite repeated representations and pointed out that similar claims have been refunded by the government in other cases. Respondents' contention: The State counsel submitted that the petitioner's claim would be decided subject to verification of facts and whether the claim falls within the scope of the State Government's circulars and orders concerning GST refunds for pre-GST contracts.
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2025:CGHC:1360
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPC No. 85 of 2025 1 - M/s Bms Projects Having Its Registered Office At BMS House, Moti Talab Para, Jagdalpur, District Bastar (C.G.) Thourgh Its Partner Shri Manish Somani S/o Late Shri Nandlal Somani, Aged About 40 Years, R/o BMS House, Moti Talab Para, Jagdalpur, District Bastar (C.G.).
... Petitioner versus 1 - State Of Chhattisgarh Through Secretary, Public Works Department, Mantralaya Mahanadi Bhawan, Atal Nagar, New Raipur, District Raipur (C.G.). 2 - Engineer-In-Chief, Public Works Department, Nirman Bhawan, North Block, Sector - 19, Capital Complex, Nava Raipur, Atal Nagar, District Raipur (C.G.). 3 - Chief Engineer, Jagdalpur Zone, District Bastar (C.G.). 4 - The Superintending Engineer, Public Works Department, Bastar Circle, Jagdalpur, District - Bastar (C.G.). 5 - Executive Engineer, Public Works Deapartment (B & R), North Bastar Dn. No. 2, Jagdalpur, District - Bastar (C.G.).
2 / 3 6 - Sub Divisional Officer, Public Works Department (B/r), Sub Div. No. 2, Jagadlpur, District- Bastar (C.G.). ... Respondents (Caus
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