M/S.Om Sakthi Construction vs. The Divisional Engineer (H)
Facts
The petitioner, M/s. Om Sakthi Construction, represented by its partner V.Kannan, filed a writ petition seeking a Mandamus to direct the 1st respondent, the Divisional Engineer (H), National Highways Department, to pay the Goods and Services Tax (GST) to the petitioner. This payment relates to Agreement No.30/2017-2018, dated 26.07.2017, for improvement works on the Athur-Perambalur Road. The petitioner's claim is based on G.O.Ms.No.296, Finance (Salaries) Department, dated 09.10.2017. The petitioner had submitted a representation dated 13.12.2022. The respondents, on instructions, submitted that the petitioner's claim would be considered after obtaining clearance from the 2nd respondent, the Joint/Additional Commissioner, GST & Central Excise, Chennai Outer Commissionerate.
Held
The Court held that the petitioner's claim ought to be considered. The respondents were directed to consider the petitioner's claim by taking into account their representation dated 13.12.2022, in light of G.O.Ms.No.296, Finance (Salaries) Department, dated 09.10.2017, and the instructions dated 19.09.2023. The Court mandated that this exercise be completed within a period of three months from the date of receipt of a copy of the order. The writ petition was allowed with no costs. The operative direction was to consider the petitioner's claim within a stipulated timeframe.
Key Issues
1. Whether the petitioner is entitled to a direction for payment of GST by the 1st respondent in accordance with G.O.Ms.No.296, Finance (Salaries) Department, dated 09.10.2017, for the works executed under Agreement No.30/2017-2018? Petitioner's Argument: The petitioner contended that they are entitled to the payment of GST as per the specified Government Order and the agreement. They sought a writ of Mandamus to compel the 1st respondent to process and pay the GST amount. Respondents' Argument: The respondents indicated that the petitioner's claim would be considered subject to obtaining clearance from the 2nd respondent (GST authorities). They submitted instructions dated 19.09.2023, suggesting a procedural step for consideration.
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 19.09.2023 CORAM THE HONOURABLE MRS.JUSTICE S.SRIMATHY and W.M.P.(MD)No.19006 of 2023 M/s.Om Sakthi Construction, represented by its partner V.Kannan, No.1, Udayar Street, Thollamur Village, Earaiyur Post, Vanur Taluk, Vilupuram District, Pincode-604 304. ... Petitioner Vs.
The Divisional Engineer [H], National Highways Department, No.70, Sundarajan Nagar, Subramaniyapuram, Trichy-20. 2.The Joint / Additional Commissioner, GST & Central Exercise, Chennai Outer Commissionerate, Newry Towers, Second Avenue, 12th Main Road, Anna Nagar, Chennai-600 040. ... Respondents PRAYER : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Mandamus, to direct the 1st respondent to 1/5 https://www.mhc.tn.gov.in/judis pay the GST to the petitioner in respect of the Agreement No.30/2017-2018, dated 26.07.2017, for works in improvements to Athur-Perambalur Road from Km 32/0-37/0 39/0-40/0 and 41/0-49/6 as per G.O.Ms.No.296, Finance (Salaries) Department, dated 09.10
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