M/S Star Constrection vs. State Of Uttarakhand
Facts
The petitioner, engaged in civil construction work under the Pradhanmantri Gram Sadak Yojana, filed a writ petition before the High Court. The petitioner's grievance was that the employer had withheld payments due to him, rendering him unable to pay his Goods and Services Tax (GST) dues to the Central Government. The petitioner had previously made a representation dated January 10, 2023, to the Chief Engineer, Uttarakhand Rural Road Development Authority (URRDA), Dehradun, requesting the release of outstanding dues. The writ petition sought a direction for the Authority to decide this representation expeditiously.
Held
The Court acknowledged the petitioner's representation dated January 10, 2023, to the Chief Engineer, URRDA, concerning the release of outstanding dues. Observing that more than two months had elapsed since the filing of this representation, the Court found it appropriate to direct the Competent Authority to take a decision on the matter. The Court did not delve into the merits of the GST dues or the reasons for the employer withholding payments. The operative direction was to dispose of the writ petition by directing the Competent Authority to decide the representation one way or the other within six weeks from the date of production of a certified copy of the order. No specific GST provisions were discussed or interpreted.
Key Issues
1. Whether the Court should direct the Competent Authority to decide the petitioner's representation for the release of outstanding dues, considering the petitioner's inability to pay GST due to non-payment by the employer? The petitioner argued that due to the employer withholding payments, he is unable to discharge his GST liabilities. He relies on his representation made to the Chief Engineer, URRDA, and seeks a direction for an expeditious decision on the release of dues. The State/respondent did not record any specific arguments in the judgment.
AI-generated summary — verify with the full judgment below
SL. No Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGES’S ORDERS
WPMS No. 855 of 2023
Hon’ble Manoj Kumar Tiwari, J.
Mr. R.P. Singh, learned counsel for the petitioner.
Mr. T.S. Fartiyal, learned Additional C.S.C. along with Mr. V.D. Bisen, learned Brief Holder for the State/respondent no.
According to the petitioner, he executed civil construction work pursuant to a contract awarded under Pradhanmantri Gram Sadak Yojana. The grievance raised by the petitioner in writ petition is that since the employer withheld the amount payable to the petitioner, therefore, he is not in a position to pay the GST dues to the Central Government.
Learned counsel for the petitioner submits that petitioner has made representation to the Chief Engineer, Uttarakhand Rural Road Development Authority (URRDA), Dehradun, for release of outstanding dues and he submits that Authority may be directed to take decision in the matter, expeditiously.
The representation made to the Chief Engineer is on record as Annexure-5, which bears date of 10.01.2023. Since, more than two
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.