M/S Vineet Singh Construction Company PVT. LTD. vs. State Of Chhattisgarh
Facts
The petitioner, M/s Vineet Singh Construction Company Pvt. Ltd., is an 'A-5 contractor' awarded a tender for the construction of Rehar Anicut/diversion. The total worth of the work was Rs. 17,08,24,826/-. Upon release of the final bill, the respondent department deducted Rs. 5,12,504/- on account of GST. The petitioner made several representations to the respondent authorities for the refund of this deducted GST amount, but the same remained unrefunded. The matter is now before the High Court.
Held
The Court noted that an amount of Rs. 5,12,504/- was indeed deducted by the department on the head of GST at a rate of 2%. It was also recorded that the representation for the refund of this GST amount was pending consideration before Respondent No. 4, which had been referred to Respondent No. 3 for verification. The Court disposed of the petition with a specific direction to Respondents No. 3 and 4 to consider and decide the representation made by the petitioner dated 05.07.2023. This decision is to be preferably made within a period of two months from the date of receipt of a copy of the Court's order. The Court did not make a final determination on the entitlement to the refund, but rather directed the authorities to decide the pending representation.
Key Issues
1. Whether the petitioner is entitled to a refund of the GST amount of Rs. 5,12,504/- deducted by the respondent department from their final bill for the construction work. Petitioner's contention: The petitioner argues that the GST amount was deducted from their final bill and despite multiple representations, the refund has not been processed. They seek the return of the deducted amount. Revenue/State's contention: The State's counsel submits that if the GST amount was deducted inadvertently, the same would be considered. They stated that on the petitioner's representation, an appropriate order would be passed by the respondent authorities after reviewing the available material.
AI-generated summary — verify with the full judgment below
NAFR HIGH COURT OF CHHATTISGARH, BILASPUR WPC No.731 of 2024 M/s Vineet Singh Construction Company Pvt. Ltd. (A-5 contractor), Through Its General Manager, Vineet Singh, S/o. Late Sudhish Singh, Aged About 49 Years, Maharana Pratap Colony, Yadaunandan Nagar, Tifra, Bilaspur Chhattisgarh. ---- Petitioner Versus
State Of Chhattisgarh Through Its Secretary, Department Of Water Resources, Mahanadi Bhawan, P.S. Rakhi, Atal Nagar, Nava Raipur District Raipur Chhattisgarh.
Engineer In Chief, Water Resources Department, Sector -19, Shivanath Bhawan, Atal Nagar, Nava Raipur Chhattisgarh.
Chief Engineer, Ha ev Ganga Basin, Water Resources Division, Ambikapur District Ambikapur Chhattisgarh.
The Executive Engineer, Water Resources Division, Surajpur, District Surajpur Chhattisgarh.
---- Respondents For Petitioner : Mr. Vivek Verma, Advocate For State : Mr. Shashank Thakur, Dy. A.G. Hon'ble Shri Justice
Rakesh Mohan Pandey
Order on Board 07.02.2024 Heard.
Learned counsel appearing for the petitioner would submit that the representations were made to the respondent authorities for the refund of the GST amount deducted from the final bill of the petitioner as
The judgment continues below.
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