Chattisgarh High Court
M/S Gordhandas Gobindram A ... vs State Of Chhattisgarh on 13 January, 2023
1
NAFR
HIGH COURT OF CHHATTISGARH, BILASPUR
WPC No. 209 of 2023
1. M/s Gordhandas Gobindram A Company Incorporated Under The
Companies Act, 1956 Having Its Office At A 52, Jairam Complex G.E. Road
Raipur, District Raipur (C.G.) 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 Chhattisgarh
---- Petitioner
Versus
1. State Of Chhattisgarh Through Secretary, Public Works Department,
Raipur, District Raipur Chhattisgarh
2. Engineer - In - Chief, Public Works Department, Nirman Bhawan, North
Block, Sector - 19, Capitol Complex, Nava Raipur, Atal Nagar, District
Raipur Chhattisgarh
3. Chief Engineer, C.G. Pwd Bridge Construction Zone Raipur Nirman
Bhawan, North Block, Sector-19, Capitol Complex, Nava Raipur, Atal
Nagar, District Raipur Chhattisgarh
4. Superintending Engineer Of The, Bridge Circle Raigarh Chhattisgarh
5. Executive Engineer, P.W.D. Bridge Construction Division Bilaspur
Chhattisgarh
6. Sub - Divisional Officer, P.W.D. Bridge Construction, Sub - Division No. 1,
Bilaspur Chhattisgarh ---- Respondents
For Petitioner : Mr. Harsh Wardhan, Advocate
For Respondent/State : Mr. Rahul Jha, G.A.
Hon'ble Shri Justice P. Sam Koshy
Order On Board
13.01.2023
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
Jyoti
