M/S Alok Buildtech PVT. LTD. vs. State Of Chhattisgarh
Facts
The petitioner, M/s Alok Buildtech Pvt. Ltd., a contractor, filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The petitioner's grievance was the inaction of the respondents (State authorities and Union of India) in refunding GST collected during the execution of a contract awarded to the petitioner. The petitioner contended that the contract was awarded at pre-GST rates and that the Central Government had issued circulars providing for the refund of GST paid by contractors on contracts executed before or after the introduction of GST, upon production of certificates of GST payment. The petitioner alleged repeated but unsuccessful attempts to obtain the refund, leading to the present petition.
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 the decision should consider the Central Government's earlier orders dated 28.01.2020 and 06.06.2018, and all subsequent related orders. The State Authorities were also directed to take into account the petitioner's contention that GST has been refunded in similar cases by the government. An outer limit of 90 days from the receipt of the order's copy was set for taking an appropriate decision. The Court did not explicitly leave any issue undecided.
Key Issues
1. Whether the petitioner is entitled to a refund of GST collected on a contract awarded at pre-GST rates, in light of Central Government circulars providing for such refunds? (Question of law) Petitioner's arguments: The petitioner argued that they are entitled to a refund of GST paid on contracts executed at pre-GST rates, as per the Central Government's circulars dated 28.01.2020 and 06.06.2018, and subsequent orders. They asserted that the government itself has refunded GST in similar cases, and their repeated representations have been met with inaction. Respondents' arguments: The State counsel submitted that the claim would be decided at the earliest, subject to verification of facts and whether the petitioner's claim falls within the scope of the Central Government's circulars and orders. The Union of India's specific arguments are not recorded.
AI-generated summary — verify with the full judgment below
1
2024:CGHC:49439
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPC No. 5582 of 2024 • M/s Alok Buildtech Pvt. Ltd., ‘A’ Class Contractor Having Its Office 10 Kadamberi Nagar, Durg, Through Its Director Alok Shivhare S/o Late Shri G.P. Shivhare, Aged About 56 Years, R/o 25, Kadambari Nagar, Durg, Near Dhamdha Road, Naka Durg, District Durg, Chhattisgarh.
... Petitioner Versus
State Of Chhattisgarh, Through Secretary, Public Works Department, Mahanadi Bhawan, Atal Nagar, Nawa Raipur, District Raipur (C.G.).
Engineer-In-Chief, Public Works Department, North Block, Sector-19, Nirman Bhavan, Atal Nagar, New Riapur, District Raipur (C.G.).
Chief Engineer, Public Works Department, Bastar Zone Jagdalpur, District Bastar (C.G.).
The Superintending Engineer, PWD Kanker Circle, Kanker, District Kanker (C.G.).
Executive Engineer, Public Works Department (B & R) Division Kondagaon, District Kanker (C.G.).
Union Of India, Through National Rural Infrastructure Development Agency, Ministry Of Rural Development, Government Of India, 15 NBCC Tower, 5th Floor, Bhikaj
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