Chattisgarh High Court
M/S Gordhandas Gobindram vs State Of Chhattisgarh on 20 December, 2022
1
NAFR
HIGH COURT OF CHHATTISGARH, BILASPUR
WPC No.5471 of 2022
M/s Gordhandas Gobindram A Company incorported under the
companies Act, 1956 having its office at A 52, Jairam Complex G.E.
Road Raipur, District Raipur (CG) through its Power of Attorney holder
Mr.Dheeraj Jadhwani, S/o Amrit G. Jadhwani, aged about 48 years,
R/o Ahmedji Colony, Civil Lines, Raipur, District Raipur (CG)
---- Petitioner
Versus
1. State of Chhattisgarh, through Secretary, Public Works Department,
Raipur, District Raipur (CG)
2. Engineer-in-Chief, Public Works Department, Nirman Bhawan, North
Block, Sector-19, Capital Complex, Nava Raipur, Atal Nagar,
Dist.Raipur (CG)
3. Chief Engineer, C.G. P.W.D. Bridge Construction Zone Raipur,
Nirman Bhawan, North Block, Sector-19, Capital Complex, Nava
Raipur, Atal Nagar, Dist.Raipur (CG)
4. Superintending Engineer, P.W.D. Raipur Circle Raipur (CG)
5. Executive Engineer, C.G. P.W.D. Division No.-2, Raipur (CG)
6. Sub-Divisional Officer, P.W.D. Bridge Construction, Sub-Division
No.1, Bilaspur (CG)
---- Respondents
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For Petitioner: Mr.Harsh Wardhan, Advocate
For Respondents/State: Mr.Ghanshyam Patel, Govt.Advocate
Hon'ble Shri Justice P. Sam Koshy
Order on Board
20/12/2022
1. The instant writ petition has been filed by the petitioner in respect of
additional tax liability incurred by the petitioner in the light of GST law
introduced w.e.f. 1.7.2017 onwards.
2. The matter pertains to the contract / work order given to the petitioner
prior to the introduction of the GST law. The petitioner on account of
the introduction of new GST law was required to pay certain
additional tax liability, which the petitioner now intends to get it
refunded from the respondents. Reliance has been placed by learned
counsel for the petitioner on the order of the State Government itself
dated 10.10.2018, wherein the respondent-Public Works Department
itself has taken a policy decision to ensure the reimbursement of
additional tax liability incurred by the contractors in respect of
contracts, which were awarded prior to 1.7.2017 i.e. the date from
which the GST law came into force. Learned counsel for the
petitioner further relies upon the order of this Court in WPT No.94 of
2020 (M/s D.A.Enterprises v. State of Chhattisgarh and others ),
wherein under identical set of facts, this Court has allowed the said
writ petition i.e. WPT No.94 of 2020 on 17.11.2022.
3. On the other hand, learned State Counsel submits that subject to the
petitioner furnishing a fresh claim along with all relevant proof of the
additional tax liability incurred by the petitioner by producing
documents in respect of the additional payment that the petitioner
was required to be paid on account of the introduction of the GST
law, the claim of the petitioner shall be considered in terms of the
order of the State Government dated 10.10.2018 (Annexure P-2).
4. Considering the submissions of learned counsel for the parties and
also taking into consideration the judgment of this Court in the case
of M/s D.A.Enterprises (supra), the writ petition as of now stands
disposed of permitting the petitioner to approach respondents No.2 to
5 in terms of the order of the State Government dated 10.10.2018
(Annexure P-2). The petitioner is also required to produce before the
authority concern necessary proof of the additional tax liability
incurred on account of the introduction of the GST law within a period
of one week. Subject to the petitioner approaching respondents No.2
to 5 along with fresh claim and necessary proof, the respondents-
authorities shall scrutinize the same and take a decision within a
further period of 90 days from the date of receipt of claim of the
petitioner along with copy of this order keeping in mind the order of
the State Government dated 10.10.2018 (Annexure P-2). No cost(s).
Sd/-
(P. Sam Koshy)
Judge
B/-
