Indo Nabin Projects Limited & Anr Vs Superintending Engineer (Calcutta High Court)
The Calcutta High Court disposed of a writ petition seeking reimbursement of a 6% differential GST arising from a change in the tax rate effective from 18 July 2022 in relation to two Public Works Department (PWD) contracts for supply, installation, testing, and commissioning of 33/11 KV substations at SSKM Hospital and Medical College & Hospital, Kolkata. The petitioners contended that they were entitled to reimbursement of the differential GST and had submitted several representations, the latest dated 28 November 2024.
They also stated that their claim had been rejected by a one-line order dated 5 December 2025, while a notice for recovery of the differential GST had earlier been issued, following which the amount was paid through DRC-03 on 11 March 2024. After hearing the parties, the High Court directed respondent no. 7 to consider the petitioners’ representations dated 23 February 2024, 8 May 2024, 23 September 2024, and 28 November 2024, after granting the petitioners an opportunity of hearing and passing a reasoned order. The Court directed that the decision be taken within six weeks from the communication of the order.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
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