Tvl. D.S.M. Builders vs. The Divisional Engineer

Held

The Court considered the limited prayer made by the petitioner. It directed the respondent to consider the petitioner's representation dated 01.07.2024 and pass appropriate orders on its own merits and in accordance with law. This decision was to be made within a period of four weeks from the date of receipt of a copy of the order. The Court did not delve into the merits of the GST reimbursement claim itself but focused on ensuring the representation was duly considered. The ratio decidendi is that administrative authorities must consider representations submitted by parties in a timely manner and pass reasoned orders as per law. The operative direction was to consider the representation and pass orders within four weeks.

Facts

The petitioner, Tvl.D.S.M.Builders, a government civil contractor, filed a writ petition seeking a direction to the respondent, the Divisional Engineer, Highways, Construction and Maintenance, Virudhunagar, to reimburse GST amounting to Rs. 33,93,688/-. This amount pertains to civil works executed by the petitioner during the period 2017-18. The petitioner had submitted a representation with supporting records on 01.07.2024, requesting this reimbursement. The writ petition was filed under Article 226 of the Constitution of India, seeking a mandamus to compel the respondent to consider the representation and release the funds.

Key Issues

1. Whether the Court should issue a writ of mandamus directing the respondent to reimburse the GST amount of Rs. 33,93,688/- to the petitioner for civil works executed in 2017-18, considering the petitioner's representation dated 01.07.2024. Petitioner's contention: The petitioner argued that they are entitled to reimbursement of the GST amount for the civil works performed and that their representation should be considered and acted upon promptly. Respondent's contention: The respondent did not explicitly record any arguments against the petitioner's claim in the judgment. The Court's order indicates a consideration of the limited prayer sought by the petitioner.