Ms Vaatsalya Construction vs. State Of Uttarakhand

WPMB/114/2026HC UttarakhandGSTCNR UKHC01000787202624 February 2026Bench: HON'BLE SHRI JUSTICE MANOJ KUMAR GUPTA,HON'BLE MR. JUSTICE SUBHASH UPADHYAY2 pages
AI SummaryRemanded

Facts

The petitioner, M/s Vaatsalya Construction, filed a writ petition seeking a mandamus to compel the Executive Engineer, National Highways Division, Public Works Department, Rudraprayag (respondent no.2) to release pending admitted bills and the Goods and Services Tax (GST) amount, along with 18% interest. The petitioner had completed road construction work and submitted its bills. The Executive Engineer had recommended payment of these bills to the Chief Engineer/Regional Officer, NHAI, Dehradun, via a letter dated 27.12.2024. However, the funds had not been released, and payment had not been made. The petitioner relied on a certificate of experience dated 07.03.2025 issued by respondent no.2 and the aforementioned recommendation letter.

Held

The Court, without expressing any opinion on the merits of the case, disposed of the writ petition. It directed respondent no.2, the Executive Engineer, NH Division, PWD Rudraprayag, to pass a speaking order on the petitioner firm's representation dated 02.12.2025 within six weeks from the communication of the order. The Court further directed that if any amount was found due to the petitioner, respondent no.2 shall ensure its expeditious payment. The ratio decidendi is that administrative authorities must address pending representations and make payments expeditiously when dues are admitted, subject to due process.

Key Issues

1. Whether the Court should issue a writ of mandamus directing respondent no.2 to release pending admitted bills and GST amount along with 18% interest, as per the petitioner's claim. The petitioner argued that the Executive Engineer had recommended payment of the bills, and a certificate of experience confirmed the work done. They sought immediate release of admitted dues and interest. The State counsel, appearing for respondent no.2, fairly stated that the petitioner's claim would be considered and a decision taken expeditiously. No specific arguments were recorded for the State beyond this concession.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
2026:UHC:1199-DB IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL THE HON’BLE CHIEF JUSTICE MR. MANOJ KUMAR GUPTA AND THE HON’BLE JUSTICE MR. SUBHASH UPADHYAY Writ Petition (M/B) No.114 of 2026 24 February, 2026 M/s Vaatsalya Construction -----Petitioner Versus State of Uttarakhand and Another ----Respondents ---------------------------------------------------------------------- Presence:- Mr. Ravi Bisht, learned counsel for the petitioner. Mr. Sachin Mohan Singh Mehta, learned Brief Holder for the State of Uttarakhand. ----------------------------------------------------------------------

JUDGMENT : (per Mr. Manoj Kumar Gupta C. J.)

1.

The present petition has been filed praying for a writ of mandamus commanding respondent no.2 i.e. Executive Engineer, National Highways Division, Public Works Department, Rudraprayag ( for short “NH Division, PWD Rudraprayag”) to release the pending admitted bills and GST amount immediately along with 18% interest.

2.

The case of the petitioner is that it had carried out certain work of construction of road and had duly submitted its bill but despite the Executive Engineer,

The judgment continues below.

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Reproduced from the public record of the Uttarakhand High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.