Tek Chand Sharma And Others vs. The Md Hpsfcscl And Others
Held
The Court held that the present writ petition was completely misconceived and not maintainable. The primary reason for this decision was that the impugned Annexure P-6 was merely an opinion given by an Authority on the subject of GST on labour contracts. It was not a final decision or order that directly affected the rights of the petitioners. Therefore, the Court found no grounds to issue a writ of certiorari to quash an opinion or a writ of mandamus to direct actions based on it. The Court disposed of the petition with liberty to the petitioners to approach the Court or the appropriate Authority if any decision was taken based on this opinion that adversely affected their rights. No specific findings were made on the merits of GST deduction or refund as the petition was dismissed on maintainability grounds.
Facts
The petitioners, Tek Chand Sharma & others, filed a writ petition before the Himachal Pradesh High Court challenging a communication dated April 11, 2025 (Annexure P-6). This communication was an opinion given by an Authority regarding GST on labour contracts. The petitioners sought to quash this communication, prevent the deduction of GST from their payments under awarded work contracts, and sought a refund of GST deducted to date along with interest. They also sought the refund of security amounts deposited with interest. The respondents included the Managing Director of Himachal Pradesh State Food & Civil Supplies Corporation Limited and others.
Key Issues
1. Whether a writ in the nature of certiorari can be issued to quash an opinion given by an Authority regarding GST on labour contracts, as per the petitioners' prayer. 2. Whether a writ in the nature of mandamus can be issued to direct respondents not to deduct GST from payments made to petitioners for awarded work, and to refund deducted GST with interest, as per the petitioners' prayer. Contentions of the Petitioners: The petitioners sought to quash the impugned communication (Annexure P-6) and sought directions for non-deduction and refund of GST. They also prayed for the refund of security deposits with interest. Contentions of the Respondents: The respondents argued that the impugned communication was merely an opinion and not a final decision. The judgment does not record specific arguments from the respondents regarding the GST deduction or refund, beyond implication through their opposition to the petition.
AI-generated summary — verify with the full judgment below
2026:HHC:40893 IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA
CWP No.15426 of 2025 Decided on: 23.09.2026 Tek Chand Sharma & others … Petitioners Versus Managing Director, Himachal Pradesh State Food & Civil Supplies Corporation Limited & others Coram Hon’ble Mr. Justice Ajay Mohan Goel, Judge. Hon’ble Mr. Justice Yogesh Jaswal, Judge. Whether approved for reporting?1 ____________________________________________________
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For the petitioners: Mr. Ashok Kumar Thakur, Advocate. For the respondents: Mr. Ramakant Sharma, Additional Advocate General, for respondents No.1 and 3. Mr. Prashant Sharma, Advocate, for respondents No.2 & 4. Ajay Mohan Goel, Judge (Oral) By way of this petition, the petitioners have, inter alia, prayed for the following reliefs:- “(i) That a writ in the nature of certiorari may kindly be issued thereby quashing and setting aside Annexure P-6, the communication dated 11.4.2025. (ii) That, by way of a writ in the nature of mandamus, respondents may be directed not to deduct any GST component from the payments being made to the petitioners in terms of award of work in question. (iii) That, the respondents may further be directed
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