M/S Kushwaha Construction Company vs. State Of Chhattisgarh
Held
The Court disposed of the writ petition with a direction to respondents No. 2 to 4 to decide on the petitioner's representation for reimbursement of the GST amount. This decision is to be made in light of the circular dated 06.06.2018 issued by respondent No. 4 and the circular dated 13.09.2019 issued by respondent No. 3. The respondents are to take a decision in accordance with the rules at the earliest, preferably within 60 days from the receipt of the order. The Court did not delve into the merits of the GST reimbursement claim itself, but rather directed the authorities to consider it.
Facts
The petitioner, M/s Kushwaha Construction Company, filed a writ petition seeking a direction for reimbursement of GST amount. The petitioner had made a representation to the respondents for this reimbursement. The State counsel did not oppose the limited relief sought by the petitioner. The respondents are directed to consider the representation/claim for GST reimbursement in light of specific circulars.
Key Issues
1. Whether the petitioner is entitled to reimbursement of the GST amount paid by them, based on their representation and the relevant circulars issued by the respondents? Petitioner's contention: The petitioner seeks a direction for the respondents to consider their representation for reimbursement of the GST amount. Revenue/State's contention: The State counsel did not oppose the limited relief sought by the petitioner, implying no specific argument against the reimbursement claim was presented.
AI-generated summary — verify with the full judgment below
1 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPC No. 1019 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, Resident Of 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 Chhattisgarh
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 For Petitioner : Mr. Harshwardhan Parganiha, Advocate For State : Mr. Chandresh Shrivastava, Addl. A.G. Hon'ble Mr. Justice P. Sam Koshy Order on Board 23/02/2022
The limited relief that the petitioner has sought for in the present writ petition is for a directi
The judgment continues below.
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