Disposed

Rajeev Gupta v. State of Chhattisgarh

Chhattisgarh HC8 Jan 2024WPC/77/2024

Case brief

AI extract

What is this about?

In a writ petition, the Chhattisgarh High Court disposed of the matter by directing the Municipal Corporation and Nodal Officer to expedite a decision on the petitioner's claim for refund of excess GST arising from the rate change from 12% to 18%, within 90 days, considering comparable state department decisions.

What did the court decide?

Directed Respondents 2 & 3 to decide the petitioner's representation regarding excessive GST refund within 90 days, considering similar decisions in other State departments.

Rajeev Gupta Vs State of Chhattisgarh — GST and Indirect Tax | Chhattisgarh HC (2024)

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NAFR

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HIGH COURT OF CHHATTISGARH, BILASPUR

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WPC No. 77 of 2024

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Rajeev Gupta, S/o Mukut Lal Gupta, Aged about 59, Years, Civil Contractor A Class, Office at Flat No. 511, Crystal Arcade, Lodhipara, Shankar Nagar, Raipur Chhattisgarh

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---- Petitioner

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Versus

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State Of Chhattisgarh, Through The Secretary, Department Of Urban Administration & Development, Mahanadi Bhawan, Mantralaya, Atal Nagar, Nawa Raipur, Chhattisgarh

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The Commissioner, Municipal Corporation, Raipur, District Raipur, Chhattisgarh.

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The Executive Engineer (Nodal Officer) (PMAY), Municipal Corporation, Raipur, District Raipur Chhattisgarh.

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---- Respondents

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For Petitioner : Mr. S.S. Baghel, Advocate. For State/respondent No.1 : Mr. Ashutosh Mishra, PL For Respondents No. 2 & 3 : Mr. Pankaj Agrawal, Advocate.

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Hon'ble Shri Justice Naresh Kumar Chandravanshi

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Order on Board

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09.01.2024

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The limited relief that the petitioner seeks in the present writ petition is for an appropriate direction to the respondent authorities to decide the representation dated 04.01.2023 (Annexure-P/1) of the petitioner that the petitioner has made

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for the refund of excess GST that was required to be paid by the petitioner on the change of GST rate on works contract from 12% to 18% w.e.f. 18.07.2022.

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Learned Counsel for petitioner submits that the State Govt. themselves in other departments like; PWD, Water Resources, Irrigation etc., have already taken a decision for refund of the excess amount of GST that arose on account of deviation in the rate of GST payable. He further submits that there is no reason why the Municipal Corporation, Raipur also does not follow similar stand and consider the claim of petitioner for refund of excess GST. He submits that the petitioner has already made a detailed representation dated 04.01.2023 (Annexure-P/1) to the respondent No.2 in this regard, but the same has not been decided yet.

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Learned counsels appearing for the respondents would submit that although representation filed by the petitioner has to be considered by the respondent No.2 & 3, however, considering the limited prayer made by the petitioner, they have no objection to allow the prayer.

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Given the submission made by counsel for the parties, the writ petition as of now stands disposed of directing the respondents No. 2 & 3 to consider the representation dated 04.01.2023 (Annexure-P/1) of the petitioner expeditiously preferably within an outer limit of 90 days from the date of

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receipt of copy of this order. While taking a decision the respondent authorities is expected to take into consideration similar decisions that the State Government has taken in respect of the contracts executed by Contractors with other departments like; PWD, Irrigation Department, Water Resources Department etc.

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With the aforesaid observations & directions, the writ petition stands disposed of.

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Sd/(Naresh Kumar Chandravanshi) Judge

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Amit

Rajeev Gupta v. State of Chhattisgarh

Case brief

What is this about?

What did the court decide?

Rajeev Gupta v. State of Chhattisgarh

Case brief

What is this about?

What did the court decide?

What the court decided

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