Dayal Singh vs. The State Of Hp And Others

CWP/17477/2025HC Himachal PradeshGSTCNR HPHC01067452202518 June 2026Bench: HON'BLE MS. JUSTICE JYOTSNA REWAL DUA2 pages
AI SummaryRemanded

Held

The Court noted that the respondents had admitted an outstanding liability of Rs. 7,60,566/-. Subsequently, the Executive Engineer, Outer Seraj Division, H.P.PWD Nirmand, conveyed that this gross amount was subject to statutory deductions, including GST, Labour Cess, Income Tax, Royalty, and Security. After these deductions, an amount of Rs. 6,11,176/- was released to the petitioner on 21.05.2026, and it was confirmed that no further outstanding liability remained. Based on this submission that the admitted liability had been cleared after statutory deductions, the Court held that the grievance raised in the writ petition stood redressed. The Court directed the petitioner to seek appropriate remedy, in accordance with law, for any surviving grievances. The petition was disposed of on this basis.

Facts

The petitioner, Dayal Singh, filed a writ petition seeking release of outstanding payments amounting to Rs. 7,60,566/- for work completed, along with 18% interest. The respondents, State of H.P. & Ors., admitted the outstanding liability of Rs. 7,60,566/-. Subsequently, the respondents, through office instructions from the Executive Engineer, Outer Seraj Division, H.P.PWD Nirmand, conveyed that the gross amount of Rs. 7,60,566/- was subject to statutory deductions including GST, Labour Cess, Income Tax, Royalty, and Security. After these deductions, an amount of Rs. 6,11,176/- was released to the petitioner on 21.05.2026, and it was stated that no further outstanding liability was pending.

Key Issues

1. Whether the petitioner is entitled to the release of the full admitted outstanding payment of Rs. 7,60,566/- along with 18% interest, as claimed in the writ petition? Petitioner's Contention: The petitioner argued for the release of the entire admitted outstanding amount of Rs. 7,60,566/-, along with 18% interest, for the work executed and verified by the respondents. Respondents' Contention: The respondents contended that the admitted liability of Rs. 7,60,566/- was a gross amount, and statutory deductions, including GST, Labour Cess, Income Tax, Royalty, and Security, were applicable. They stated that after these deductions, an amount of Rs. 6,11,176/- was paid to the petitioner, and no further liability was pending.

Sections Cited

GST

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF HIMACHAL PRADESH,

SHIMLA

CWP No. 17477/2025

Decided on: 18.06.2026 Dayal Singh

…..Petitioner

Versus State of H.P. & Ors.

......Respondents ……………………………………………………………………………… Coram Ms. Justice Jyotsna Rewal Dua, Judge. Whether approved for reporting?1

For the petitioner:

Ms. Seema Azad, Advocate.

For the respondents: Mr. Rajat Choudhary, Assistant

Advocate General.

Jyotsna Rewal Dua, J.

This writ petition has been filed for the grant of following substantive relief: - “To release the due payments amounting to Rs.7,60,566/- along with 18% interest from the date when the aforesaid work was completed by the petitioner till the payment is made, forthwith in favour of the petitioner in lieu of the aforesaid work executed by the petitioner which work is also verified by the respondents vide Annexure P-1 (Colly).”

2.

Following order was passed in the matter on 07.05.2026:-

“Learned Assistant Advocate General has placed on record office

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Reproduced from the public record of the Himachal Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.