Gurvinder Singh Ghai vs. State Of Chhattisgarh

WPC/5800/2022HC ChhattisgarhGSTCNR CGHC01042490202202 January 2023Bench: HON'BLE SHRI JUSTICE P. SAM KOSHY2 pages
AI SummaryRemanded

Held

The Court disposed of the writ petition by directing respondents 2 and 3 to consider and decide the petitioner's representation seeking waiver of interest during the pandemic period. The petitioner was also granted the liberty to make a fresh representation. The authorities were directed to take an appropriate decision within 90 days from the receipt of the order. While deciding, the respondents were advised to consider earlier instructions and circulars issued by the Department regarding the grant of relaxation and rebate. The Court did not make a specific finding on whether the petitioner was entitled to the waiver, but rather directed the authorities to consider the representation. The issue of GST was mentioned as outstanding but not specifically addressed in the operative part of the order.

Facts

The petitioner, Gurvinder Singh Ghai, filed a writ petition seeking a direction for respondents 2 and 3 (Raipur Development Authority and its Revenue Officer) to consider his representation for waiving interest during the COVID-19 pandemic period. The petitioner had paid the principal amount for allotted land but faced difficulties in making regular payments due to the pandemic's impact. He had paid the entire amount except for some interest, surcharge, and GST. The petitioner sought a rebate in interest for the pandemic period and had already approached the authorities without a decision. Respondents 2 and 3 argued that any relaxation on interest payment must be a policy decision and cannot be granted individually.

Key Issues

1. Whether the petitioner is entitled to a waiver or rebate of interest on land allotment dues during the COVID-19 pandemic period, considering the impact of the pandemic on his ability to make timely payments? 2. Whether the respondents 2 and 3 are obligated to consider the petitioner's representation for waiving interest during the pandemic period, and if so, what is the scope of their discretion? Petitioner's Contention: The petitioner argued that due to the COVID-19 pandemic, he was unable to make payments regularly and sought a rebate in interest for the period affected by the pandemic. He had already submitted a representation to the authorities. Respondents' Contention: The respondents 2 and 3 contended that any decision regarding relaxation of interest payments must be taken as a policy decision by the authorities and cannot be made in isolation for an individual petitioner.

AI-generated summary — verify with the full judgment below

1 NAFR HIGH COURT OF CHHATTISGARH, BILASPUR WPC No. 5800 of 2022 Gurvinder Singh Ghai S/o Shri Jaspal Singh Ghai, Aged About 57 Years, R/o-Behind U-Like Auto Care, Amanaka, Raipur (C.G.) ---- Petitioner Versus

1.

State Of Chhattisgarh Through The Secretary, Housing And Environment Department, Mahanadi Bhawan, Mantralay, Atal Nagar, P.O.-Rakhi, New Raipur, District Raipur (C.G.)

2.

Raipur Development Authority Through Its Chief Executive Officer, 2nd Floor, Bhakt Matakarma Vyavsayik Parisar, New Rajendra Nagar, Raipur (C.G.)

3.

Revenue Officer, Raipur Development Authority, 2nd Floor, Bhakt Matakarma Vyavsayik Parisar, New Rajendra Nagar, Raipur (C.G.) ---- Respondents For Petitioner : Mr. Atul Kesharwani, Advocate For State/R-1 : Mr. Vikash Shrivastava, P.L. For Respondent 2 & 3 : Mr. Satish Gupta, Advocate Hon'ble Shri Justice P. Sam Koshy Order On Board 03.01.2023

1.

The limited relief that the petitioner seeks in the present writ petition is for a direction to the respondents 2 & 3 to consider the representation that the petitioner has made seeking for waiving of interest during the pandemic period.

2.

Learned counsel for petitioner submits that the petiti

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