M/S. K.K. Maxumdar vs. C.G. State Warehousing Corporation
Facts
The petitioner, M/s. K.K. Mazumdar, has filed a writ petition before the Chhattisgarh High Court complaining of inaction by the respondents (C.G. State Warehousing Corporation and its officials) in refunding GST collected from the petitioner. The petitioner was awarded a contract during the GST regime with a 12% tax rate, which was subsequently increased to 18% effective July 18, 2022, during the contract's execution. Despite repeated requests, the respondents have not refunded the collected GST. The respondents' counsel indicated that the claim would be decided after verification of facts.
Held
The High Court disposed of the writ petition by directing the respondent authorities to immediately process the petitioner's claim for the refund of GST. This processing is to be undertaken after due verification of the facts and the petitioner's entitlement. The Court emphasized that the decision should consider the petitioner's contention that other government departments, such as PWD, PMGSY, NHAI, Railways, and CPWD, have refunded GST in similar cases. The respondents are mandated to take an appropriate decision within a maximum of 90 days from the date of receiving a copy of the order. No specific issue was left undecided, as the court directed immediate action on the refund claim.
Key Issues
1. Whether the respondents are obligated to refund the Goods and Services Tax (GST) collected from the petitioner during the execution of the works contract, considering the increase in the GST rate from 12% to 18%. Petitioner's Contention: The petitioner argues that the respondents should refund the GST collected, especially in light of the rate increase during the contract period. The petitioner relies on the practice of other government departments like PWD, PMGSY, NHAI, Railways, and CPWD, which have reportedly refunded GST in similar situations, suggesting a precedent or administrative practice. Respondents' Contention: The respondents have not explicitly stated their arguments but have submitted that the claim of the petitioner shall be decided subject to the verification of facts. This implies a need to ascertain the validity and quantum of the petitioner's claim before any decision on refund.
AI-generated summary — verify with the full judgment below
1 NAFR HIGH COURT OF CHHATTISGARH, BILASPUR WPC No. 1362 of 2024 M/s. K.K. Mazumdar Having Its Office At Subhash Chowk, Korba, District Korba Chhattisgarh through Its Sole Proprietor Shri Pradeep Kumar Mazumdar S/o Shri K.K. Mazumdar, Aged About 63 Years, R/o Plot No. 784, Shubhash Chowk, Ward No. 21, Korba, District Korba Chhattisgarh. ---- Petitioner Versus 1 - C.G. State Warehousing Corporation Head Office Village Jhanjh, Sector-24 Atal Nagar, Raipur Chhattisgarh Through Its Managing Director 2 - Managing Director, C.G. State Warehousing Corporation, Head Office Village Jhanjh, Sector -24 Atal Nagar, Raipur Chhattisgarh. 3 - Executive Engineer, C.G. State Warehousing Corporation, Head Office Village Jhanjh, Sector -24 Atal Nagar, Raipur Chhattisgarh. ---- Respondents (Cause Title is taken from Case Information System) For Petitioner
: Mr. Devendra Patel, Advocate For Respondents No. 1 to 3 : Mr. Shivraj Singh, Advocate Hon'ble Shri Justice Rakesh Mohan Pandey Order on Board 06 .03.2024
The whole grievance of the petitioner is the inaction on the part of the respondents in not refunding the amount of GST collected from the petitioner in the cour
The judgment continues below.
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