Disposed

Bishambhar Dayal Agrawal v. State of Chhattisgarh

Chhattisgarh HC10 Jul 2023WPC/2915/2023

Case brief

AI extract

What is this about?

Petitioner sought reimbursement of GST paid on services under a construction contract. The High Court disposed of the writ petition, directing the petitioner to move a fresh claim with documentary evidence. Respondents are to process the claim within 90 days.

What did the court decide?

Petitioner directed to move a fresh claim with supporting documents; respondents to process within 90 days.

Bishambhar Dayal Agrawal Vs State of Chhattisgarh — GST and Indirect Tax | Chhattisgarh HC (2023)

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NAFR

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HIGH COURT OF CHHATTISGARH, BILASPUR

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WPC No. 2915 of 2023

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Bishambhar Dayal Agrawal A Proprietorship Firm having Its Office At Ludeg, Tehsil - Pathalgaon, District Jashpur Chhattisgarh through Its Sole Proprietor Bishambhar Dayal Agrawal S/o. Late Shri Rajendra Prasad Agrawal, Aged About 53 Years. R/o. A/203, Om City, Station Road Champa, District - Janjgir-Champa Chhattisgarh.

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------Petitioner

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VERSUS

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State of Chhattisgarh through Secretary, Panchayat and Rural Development Department, Mahanadi Bhawan, Atal Nagar, Nawa Raipur, District Raipur Chhattisgarh.

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Chhattisgarh Rural Road Development Agency, Through Chief Executive Officer, Vikas Bhawan, Civil Line, Raipur, District Raipur Chhattisgarh.

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Chief Engineer, CGRRDA, Vikas Bhawan, Civil Line, Raipur, District - Raipur Chhattisgarh.

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Superintending Engineer, CGRRDA, Project Circle, Raigarh Chhattisgarh.

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Executive Engineer Cum Member Secretary, Project Implementation Unit No. 2, CGRRDA, Dharamjaigarh, District Raigarh Chhattisgarh.

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National Rural Infrastructure Development Agency, Ministry of Rural Development, Government of India, 15 NBCC Tower, 5th Floor, Bhikaji Cama Place, New Delhi

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------- Respondents

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(cause title is taken from Case Information System)

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For Petitioner : Mr. Harsh Wardhan, Advocate For State : Mr. Rahul Jha, Govt. Advocate For Respondent No. 6 : Mr. R.K. Mishra, Dy. Solicitor General

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Hon'ble Shri Parth Prateem Sahu, Judge ORDER on Board

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10/07/2023

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The present writ petition has been filed seeking for an appropriate direction to the respondents for reimbursement of the payment of GST Paid by the petitioner on value of services provided under the contract awarded by respondent department.

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The counsel for the petitioner submits that he had received contracts from the respondents department for the construction, maintenance of

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Rural Roads under Bridge LSB and Maintenance of Chhattisgarh State

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Package No. CG LSB 13-16 Tender Bo. 12077. The said contract was awarded to the petitioner under the old tax regime where there was no service tax payable at that point of time. However, subsequent to the introduction of the GST regime the petitioner was liable to make the payment of service tax and which the petitioner has paid.

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According to the petitioner, the price quoted by the petitioner was not inclusive of any service tax and therefore the additional tax liability that the petitioner had incurred has to be reimbursed. As per the clause under the Contract in case of ‘New Tax’ being introduced, the Executive Engineer shall reimburse the same on submission of proof. After execution of contract, GST Act 2017 was introduced and due to which petitioner deposited 12% Service Tax and now it is increased to 18%. According to terms and conditions of Contract, respondents are liable to reimburse the new tax paid by petitioner. When they did not give any heed to the request of petitioner, he also submitted representation which till date is pending and the writ petition to that extent has been filed.

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The counsel for the State submits that if the petitioner is still able to produce the proof of the additional tax liability suffered by him in respect of the GST paid by the petitioner in the course of completion of his contract, the claim of the petitioner would still be scrutinized and processed and appropriate steps shall be taken in terms of the policy governing the field.

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The counsel for the petitioner submits that he has already filed Annexure P/4 in this regard. However he will further make a fresh claim to the respondent authorities and the respondent authorities may consider the same after verification of the same at the earliest.

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Given the said submission by the petitioner as also the documents placed on record, the writ petition as of now stands disposed of directing the petitioner to move a fresh claim before the authorities

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supported with cogent substantial documents in respect of the payment of GST made by the petitioner to the respondents in the course of the execution of the contract. The respondent authorities in turn on receipt of the same shall immediately process and scrutinize the same and shall take appropriate decision within an outer limit of 90 days from the date of receipt of the fresh claim by the petitioner.

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(Parth Prateem Sahu) Judge

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pāwān

Bishambhar Dayal Agrawal v. State of Chhattisgarh

Case brief

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Bishambhar Dayal Agrawal v. State of Chhattisgarh

Case brief

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