M/S Ravi Shankar Tripathi vs. State Of Chhattisgarh

Facts

The petitioner, M/s Ravi Shankar Tripathi, a proprietorship firm, filed a writ petition seeking a direction for the respondent authorities to decide their representation dated October 13, 2023. This representation concerned the refund of excess Goods and Services Tax (GST) paid due to a change in the GST rate on works contracts from 12% to 18%, effective July 18, 2022. The petitioner argued that other State Government departments, such as PWD, Water Resources, and Irrigation, had already decided to refund excess GST amounts arising from such rate deviations. The petitioner contended that the Raipur Development Authority should adopt a similar stance and consider their refund claim. The representation was submitted to Respondent No. 2 but remained undecided.

Held

The Court directed respondents No. 2 and 3 (Chief Executive Officer and Executive Engineer, Raipur Development Authority) to consider the petitioner's representation dated October 13, 2023, at the earliest, preferably within 90 days from the receipt of the order. While making their decision, the authorities were expected to take into account similar decisions made by the State Government concerning contracts executed with other departments like PWD, Irrigation Department, and Water Resources Department. The Court did not delve into the merits of the refund claim itself but focused on ensuring the representation was duly considered in light of precedent set by other government bodies. The specific amount of excess GST was not quantified in the judgment.

Key Issues

1. Whether the respondent authorities (Raipur Development Authority) are obligated to consider the petitioner's representation for a refund of excess GST paid due to a change in the GST rate on works contracts, similar to decisions taken by other State Government departments. Petitioner's Arguments: The petitioner argued that since other State Government departments (PWD, Water Resources, Irrigation) have already decided to refund excess GST amounts resulting from GST rate changes on works contracts, the Raipur Development Authority should also consider their claim. They emphasized that their representation dated October 13, 2023, submitted to Respondent No. 2, had not yet been decided. Revenue/State's Arguments: The State's counsel submitted that while the representation needs to be considered by Respondents No. 2 and 3, she had no objection to the prayer being allowed.