R.B. Construction Vs State of West Bengal And Ors (Calcutta High Court)
The petitioner alleged that the respondents acted arbitrarily by not refunding excess amounts deducted towards GST. The petitioner submitted that a representation dated October 3, 2023 was made to respondent No. 4, but no action had been taken. The respondents, represented by their advocate, contended that no sum was due or payable to the petitioner, that the claim for any GST refund was baseless, and that the claim was barred by limitation.
After hearing both sides and examining the record, the Court held that since the petitioner had already made a representation before respondent No. 4, the said representation must be considered and disposed of through a reasoned order. The Court directed respondent No. 4 to decide the representation dated October 3, 2023 in accordance with law, after providing an opportunity to the petitioner, within four weeks from the date of communication of the order.
The Court clarified that it had not examined the merits of the petitioner’s claims and that all issues remained open for respondent No. 4 to decide. It further stated that the direction to consider the representation should not be construed as requiring payment of any amount or as permitting the petitioner to overcome any statutory bar of limitation. Respondent No. 4 was given full liberty to take appropriate decisions strictly in accordance with law.
