M/S Mahamaya Construction Company vs. State Of Chhattisgarh
Facts
The petitioner, M/s Mahamaya Construction Company, filed a writ petition before the High Court of Chhattisgarh seeking a direction for the consideration of their representation for a refund of Goods and Services Tax (GST) amount. The petitioner had deposited GST at the applicable slab rate of 12% to 18% for a work contract. Their representation, submitted in September 2024 to respondents No. 5 and 6 (Executive Engineer and Sub Divisional Officer of the Public Works Department), remained undecided. The petitioner requested the Court to direct these authorities to decide their pending representation expeditiously.
Held
The Court decided to dispose of the writ petition at this stage by issuing a direction to respondents No. 5 and 6. The Court directed respondents No. 5 and 6 to take a decision on the pending representation filed by the petitioner, dated 17.09.2024, at the earliest. The Court specified a preferred period of 60 days from the date of receipt or submission of a copy of the order for the decision to be taken. The Court did not delve into the merits of the GST refund claim itself, focusing solely on ensuring the representation was considered. No specific GST provisions were discussed in detail, as the matter was resolved by directing the authorities to act on the representation.
Key Issues
1. Whether the Court should issue a direction to respondents No. 5 and 6 to consider and decide the representation submitted by the petitioner for the refund of GST amount deposited for a work contract? Petitioner's contention: The petitioner argued that they had already deposited the GST amount as per the applicable slab rate for the work contract. They further contended that their representation, filed in September 2024, had been pending for decision by respondents No. 5 and 6. Therefore, they sought a direction from the Court for the expeditious consideration and disposal of their representation. Revenue/State's contention: The State counsel had no objection to the limited relief sought by the petitioner.
Sections Cited
None explicitly discussed
AI-generated summary — verify with the full judgment below
1 / 2
2024:CGHC:45513 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPC No. 5756 of 2024 • M/s Mahamaya Construction Company, Having Its Place Of Business At Gandhi Chowk Kurud, District Dhamtari, Chhattisgarh – 493663, Through Its Authorized Partner, Mr. Jitendra Kumar Chandrakar, S/o Mr. Homendra Kumar Chandrakar.
... Petitioner Versus
State Of Chhattisgarh, Through Secretary, Chhattisgarh Public Works Department, Mantralaya, Mahandi Bhawan, Atal Nagar, Nawa Raipur, Raipur, Chhattisgarh.
The Engineer In Chief, Public Works Department, Nirman Bhawan, North Block Sector 19, Nava Raipur, Atal Nagar, District Raipur (C.G.).
The Chief Engineer (Tender Cell), Public Works Department, National Highway Zone, Pension Bada, Raipur, Chhattisgarh.
The Superintending Engineer, Public Works Department, Kanker, Circle Kanker, Chhattisgarh.
The Executive Engineer, Public Works Department (B And R), Division Bhanupratappur, Chhattisgarh.
The Sub Divisional Officer, Public Works Department (B And R), Sub Division Antagarh, Kanker, Chhattisgarh. ... Respondents (Cause title taken from Case Information System) For Petitioner
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.