M/S Kushwaha Construction Company vs. State Of Chhattisgarh
Held
The High Court disposed of all the writ petitions at the motion stage. The court directed the petitioner to file a fresh representation, along with a copy of the court's order, within 15 days. Upon receiving this fresh representation, respondents No. 3 and 4 were obligated to consider it and make a decision at the earliest, taking cognizance of the circular dated 13.9.2019 issued by Respondent No. 3. The court further ordered that compliance with this order should be made within 60 days. The specific entitlement to GST reimbursement was not decided on merits by the court but was remitted for consideration by the authorities based on the petitioner's representation and the aforementioned circular.
Facts
The petitioner, M/s Kushwaha Construction Company, filed multiple writ petitions before the High Court of Chhattisgarh, Bilaspur, seeking reimbursement of GST amounts. The petitioner had submitted representations to the respondent authorities for this reimbursement. The respondent authorities, including the State of Chhattisgarh and the Union of India, indicated no objection to the matter being disposed of with directions. The court considered the submissions made by all parties.
Key Issues
1. Whether the petitioner is entitled to reimbursement of GST amounts paid by them, as per the circular dated 13.9.2019 issued by Respondent No. 3. Petitioner's Contention: The petitioner argued that they are entitled to reimbursement of GST amounts and had filed representations seeking this relief. They relied on the circular dated 13.9.2019 issued by Respondent No. 3 (Chhattisgarh Gramin Sadak Yojana Vikas Abhikaran) as the basis for their claim. Respondents' Contention: The State counsel (Respondents No. 1 to 3) submitted that the matter could be disposed of with directions. The counsel for the Union of India (Respondent No. 4) also had no objection to the cases being disposed of. No specific arguments were recorded for the respondents regarding the merits of the GST reimbursement claim itself, beyond agreeing to a directed disposal.
Sections Cited
No specific sections of the CGST/SGST Act or Rules were discussed or relied upon in the judgment provided. The decision was based on the parties' submissions and a circular.
AI-generated summary — verify with the full judgment below
1 HIGH COURT OF CHHATTISGARH, BILASPUR WPC No. 1228 of 2022
M/s Kushwaha Construction Company Registered Address- Rajputana House, Shantinagar, Jagdalpur District- Bastar (C.G.) Through- Its Director Shri Dilip Kumar Kushwaha, S/o Daulat Singh Kushwaha Aged About 54, R/o Shantinagar Ward, Jagdalpur, District- Bastar (C.G.) ---- Petitioner Versus
State of Chhattisgarh Through- Secretary, Panchayat and Gramin Vikas, Mantralaya, Mahanadi Bhawan, Atal Nagar, Nawa Raipur, District- Raipur (C.G.)
The Executive Engineer Cum Member Secretary Project Implementation Unit No. 1, CGRRDA, Jagdalpur, District- Bastar (C.G.)
The Chief Executive Officer Chhattisgarh Gramin Sadak Yojana Vikas Abhikaran Civil Lines Raipur (C.G.)
National Rural Infrastructure Development Agency Ministry Of Rural Development, Government Of India, 15 NBCC Tower, 5th Floor, Bhikaji Cama Place, New Delhi ---- Respondents WPC No. 1230 of 2022
M/s Kushwaha Construction Company Registered Address- Rajputana House, Shantinagar, Jagdalpur District Bastar (C.G.) Through- Its Director Shri Dilip Kumar Kushwaha S/o Daulat Singh Kushwaha Aged About 54, R/o Shantinagar Ward, Jagdalpur, District- Bastar (C.G.) ---
The judgment continues below.
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