Vinod Kumar Pandey vs. State Of Chhattisgarh
Facts
The petitioner, Vinod Kumar Pandey, filed a writ petition before the Chhattisgarh High Court seeking a direction for the refund of excess Goods and Services Tax (GST) paid, along with interest. The petitioner also sought a direction for the respondents to decide his representation dated January 5, 2024. The petitioner contended that other government departments, such as PWD, Water Resources, and Irrigation, had already decided to refund excess GST arising from deviations in tax rates. He argued that the Raipur Development Authority (RDA) should adopt a similar stance. The petitioner had submitted a representation to the RDA, which remained undecided.
Held
The Court disposed of the writ petition by directing respondents No. 2 and 3 (Chief Executive Officer and Executive Engineer, Raipur Development Authority) to consider the petitioner's representation dated January 5, 2024, at the earliest, preferably within 90 days from the date of receiving a copy of the order. While deciding, the authorities were expected to take into account similar decisions made by the State Government concerning contracts with other departments like PWD, Irrigation, and Water Resources. The Court did not explicitly rule on the entitlement to the refund itself but directed the consideration of the representation in light of the petitioner's submissions and existing government practices.
Key Issues
1. Whether the petitioner is entitled to a refund of excess GST paid due to deviations in the GST rate, considering similar decisions made by other State Government departments (Question of law)? 2. Whether the respondents are obligated to decide the petitioner's representation dated January 5, 2024, concerning the refund of excess GST (Question of law)? Petitioner's arguments: The petitioner argued that the State Government's consistent practice of refunding excess GST in similar cases with other departments (PWD, Water Resources, Irrigation) should be extended to the Raipur Development Authority. The petitioner emphasized that his representation had not been decided, and therefore, a direction was necessary. Respondents' arguments: The learned counsel for the respondents stated they had no objection to the petitioner's prayer and assured that the representation would be considered strictly in accordance with the law.
AI-generated summary — verify with the full judgment below
1 NAFR HIGH COURT OF CHHATTISGARH, BILASPUR WPC No. 1124 of 2024 Vinod Kumar Pandey S/o R.P. Pandey Aged About 52 Years R/o H.No. C-11, Bajaj Colony, Sector-1, New Rajendra Nagar, District : Raipur, Chhattisgarh ---- Petitioner Versus 1 - State Of Chhattisgarh Through Secretary, Department Of Urban Development, Mahanadi Bhawan, Atal Nagar, Tahsil And Distt., District : Raipur, Chhattisgarh
2 - The Chief Executive Officer Raipur Development Authority, 2nd Floor, Bhakta Mata Karma Complex, Rajendra Nagar, District : Raipur, Chhattisgarh 3 - The Executive Engineer Raipur Development Authority, 2nd Floor, Bhakta Mata Karma Complex, Rajendra Nagar, District : Raipur, Chhattisgarh ---- Respondents (Cause Title is taken from Case Information System) For Petitioner
: Mr. K. Tripti Rao, Advocate For the State/ Respondent No. 1 : Mr. Dilman Rati Minj, Government Advocate For Respondents No. 2 & 3 : Mr. Ashish Shrivastava, Senior Advocate along with Mr. Pankaj Agrawal, Advocate Hon'ble Shri Justice Rakesh Mohan Pandey Order on Board 27 .02.2024
By way of this petition, the petitioner has sought the following relief(s):- “10.1 That, the Hon’ble
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