M/S Pooja Construction vs. State Of Chhattisgarh
Facts
M/s. Pooja Construction, a partnership firm, filed multiple writ petitions before the High Court of Chhattisgarh, Bilaspur. The petitioner sought a direction from the respondents to consider their representations for reimbursement of the Goods and Services Tax (GST) amount. The respondents include the State of Chhattisgarh, the Executive Engineer Cum Member Secretary of the Project Implementation Unit, CGRRDA, the Chief Executive Officer of the Chhattisgarh Rural Road Development Agency, and the National Rural Infrastructure Development Agency. The limited relief sought by the petitioner was not opposed by the State counsel.
Held
The Court disposed of the writ petitions with a direction to respondents No. 2 to 4 to decide on the representations and claims made by the petitioner concerning the reimbursement of the GST amount. This decision is to be made in light of Circular No. 4 dated 06.06.2018 (issued by respondent No. 4) and Circular No. 3 dated 13.09.2019 (issued by respondent No. 3). The respondents were directed to take a decision in accordance with rules and circulars at the earliest, preferably within 60 days from the receipt of the order. The Court did not delve into the merits of the reimbursement claim itself but focused on directing the authorities to consider it.
Key Issues
1. Whether the respondents should be directed to consider the petitioner's representations for reimbursement of the GST amount, in light of the relevant circulars? Petitioner's argument: The petitioner sought a direction for the respondents to consider their representations for reimbursement of the GST amount. Respondents' argument: The State counsel did not oppose the limited prayer made by the petitioner.
AI-generated summary — verify with the full judgment below
1 NAFR HIGH COURT OF CHHATTISGARH, BILASPUR WPC No. 1472 of 2024 • M/s. Pooja Construction A Partnership Firm, Place Of Business At Camp No. 1, Purana Bazaar, Bacheli, District- Dantewada, Chhattisgarh, Acting Through Its Managing Partner Mr. Manish Guru. ---- Petitioner Versus
State Of Chhattisgarh Through Secretary, Panchayat And Gramin Vikas Mantralaya, Mahanadi Bhawan, Atal Nagar, Nawa Raipur, District : Raipur, Chhattisgarh
The Executive Engineer Cum Member Secretary Project Implementation Unit, C G R R D A, South Bastar, Dantewada, Chhattisgarh-494226. 3. The Chief Executive Officer Development Agency, Vikas Bhawan, Raipur, Chhattisgarh- 492001. 4. National Rural Infrastructure Development Agency Ministry Of Rural Development, Government Of India, 15 N B C C Tower, 5th Floor, Bhikaji Cama Place, New Delhi. ---- Respondents WPC No. 1482 of 2024 • M/s Pooja Construction A Partnership Firm, Place Of Business At Camp No. 1, Purana Bazaar, Bacheli, District - Dantewada, Chhattisgarh, Acting Through Its Managing Partner Mr. Manish Guru
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