M/S D.K. Engineering And Construction vs. Union Of INDIA
Held
The Court, without entering into the merits of the petitioner's claim regarding the GST refund, disposed of the petition. The Court permitted the petitioner to submit a detailed representation before respondents No. 4 to 7. The concerned authorities were directed to consider and decide the representation strictly in accordance with the law and expeditiously, preferably within four weeks from the date of receipt. The decision was to be made keeping in mind the circular dated 13.07.2022 issued by the Government of India and Clause 7.2 of the tender documents. The Court did not decide on the substantive claim for the GST refund.
Facts
The petitioner, M/s D.K. Engineering And Construction, was awarded a work contract on February 18, 2022. Initially, the GST rate applicable to the work contract was 12%. However, the GST rate was subsequently enhanced to 18%. The petitioner contended that as per Clause 7.2 of the tender documents, they are entitled to a refund of the difference in tax due to this enhancement. The petitioner had submitted a representation to the respondents seeking a decision on their claim, but no action was taken. The petitioner approached the High Court seeking a direction for the respondents to decide their pending representation. The State counsel had no objection to a direction for considering the representation but noted that a copy was not on record.
Key Issues
1. Whether the petitioner is entitled to a refund of the difference in GST paid due to the enhancement of the tax rate from 12% to 18% on the work contract, in light of Clause 7.2 of the tender documents and Circular dated 13.07.2022 issued by the Ministry of Finance, Government of India? Petitioner's contention: The petitioner argued that they are entitled to the refund of the enhanced GST rate as per Clause 7.2 of the tender documents. They also stated that similar directions have been issued in other departments and that their representation has not been considered. Respondents' contention: The State counsel did not press the petition on merits and only sought a direction to consider the representation. They raised an objection regarding the absence of the representation copy on record. The petitioner then sought permission to submit a fresh representation.
Sections Cited
Clause 7.2 of tender documents, Circular dated 13.07.2022
AI-generated summary — verify with the full judgment below
1 NAFR HIGH COURT OF CHHATTISGARH, BILASPUR WPC No. 3233 of 2023 M/s D.K. Engineering And Construction Through Its Partner Dhirendra Kumar Jain, S/o Shri Ganesh Chandra Jain, Aged About 50 Years, Having Its Registered Office At C-23, Sector-02, Devendra Nagar, Raipur, P.S. Devendra Nagar, And District Raipur (Chhattisgarh) ---- Petitioner Versus
Union Of India Through The Secretary, Ministry Of Finance And Corporate Affairs, Department Of Revenue, 3rd Floor Jeevan Deep Building, Sansad Marg, New Delhi, 110001. 2. State Of Chhattisgarh Through Secretary, Public Works Department, Mantralaya, Mahanadi Bhawan, Atal Nagar Naya Raipur, District Raipur (C.G.)
Ministry Of Finance Through Secretary, Mantralaya, Mahanadi Bhawan, Atal Nagar, Naya Raipur, District Raipur (C.G.)
Engineer-In-Chief Public Works Department, Raipur (C.G.)
Chief Engineer Public Works Department, Raipur Zone, Raipur (C.G.)
Superintending Engineer Public Works Department Circle-2, Raipur (C.G.)
Executive Engineer Public Works Department, Division Gariyaband District Gariyaband (C.G.) ---- Respondents For Petitioner
: Mr. Apoorva Tripathi, Advocate For Respondent No.1 : Mr. R.K.
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