M/S Bms Projects vs. State Of Chhattisgarh
Facts
The petitioner, M/s Bms Projects, is seeking a refund of Goods and Services Tax (GST) collected from them during the execution of a contract awarded prior to the implementation of GST on July 1, 2017. The petitioner claims that the Government of Chhattisgarh issued a circular stating that contractors who paid GST on pre-GST regime contracts would be refunded upon providing proof of payment. The petitioner alleges inaction by the respondent authorities despite repeated approaches. The State counsel indicated that the claim would be considered subject to verification of facts and eligibility under the relevant government circulars.
Held
The Court directed the State Authorities to immediately process the petitioner's claim for the refund of GST. This processing is to be conducted after a due verification of the facts and the petitioner's entitlement. The Court emphasized that the decision should consider the State Government's earlier order dated October 10, 2018, and any subsequent relevant orders. The authorities were also instructed to take into account the petitioner's contention that refunds have been granted in similar cases. The Court set an outer limit of 90 days from the receipt of the order for the State Authorities to take an appropriate decision. The writ petition was disposed of with these observations.
Key Issues
1. Whether the petitioner is entitled to a refund of GST paid on a contract awarded prior to July 1, 2017, in accordance with the Government of Chhattisgarh's circulars? (Question of law and fact) The petitioner argued that the State Government itself had issued a circular providing for the refund of GST paid on contracts executed before the GST regime. They contended that despite their repeated attempts, the respondents have failed to act on their refund claim. The petitioner also pointed out that similar refunds have been granted to other contractors in comparable situations. The respondents, through the State counsel, submitted that the claim would be processed subject to verification of facts and whether the petitioner's claim falls within the scope of the issued circulars and orders concerning refunds for pre-GST contracts.
AI-generated summary — verify with the full judgment below
1
2024:CGHC:50376
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPC No. 6373 of 2024 1 - M/s Bms Projects Having Its Registered Office At College Road Jashpur Ngar, District Jshpur (C.G.) And Corporate Office A-3, Jeevan Vihar, Opp. Airport Road, Telibandha, District Raipur, (C.G.). --- Through 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, Chhattisgarh. 2 - Engineer-In-Chief, Public Works Department, Nirman Bhawan, North Block, Sector - 19, Capitol Complex, Nava Raipur, Atal Nagar, District Raipur, Chhattisgarh. 3 - Chief Engineer, Jagdalpur Zone, District Bastar, Chhattisgarh. 4 - The Superintending Engineer, Public Works Department, Bastar Circle, Jagdalpur, District Bastar, C.G. 5 - Executive Engineer, Public Works Department (B/r), Division 2, Jagdalpur, District - Bastar, Chhattisgarh. 6 - Sub-Divisional Officer, Public Works Depa
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.