M/S Shail Electrical & Engineering Works v. State of U.P. and 4 Others
Case brief
What is this about?
Allahabad High Court interim order, WRIT - C No. 9276 of 2026, M/S Shail Electrical & Engineering Works v. State of U.P. and 4 others, decided March 30, 2026 (Arindam Sinha and Prashant Kumar, JJ.). Unpaid bills for work under tenders issued 2011-2014; Executive Engineer writings forwarding bills to Superintendent Engineer as on November 2016; distribution company (respondent nos. 3 to 5) cites non-furnishing of GST registration documents; GST applicable from 1st July 2017; transition provision; affidavit directed identifying bills within GST transition provision; advance copy; listed 2nd April 2026 as fresh; adverse presumption on default. No cases cited; no quantum awarded; no final disposal.
What did the court decide?
Interim order: adjournment granted to the distribution company to indicate on affidavit which bills fall within the transition provision of the Goods and Services Tax Act, 2017, upon advance copy served; matter listed on 2nd April, 2026 as fresh; failure to file the affidavit to invite adverse presumption. No final adjudication on the payment claim.