Banka Constructions Vs State of Chhattisgarh (Chhattisgarh High Court)
The Chhattisgarh High Court addressed a writ petition filed by Banka Constructions, seeking the release of Rs. 75,16,528, representing Goods and Services Tax (GST) reimbursement for additional work on a Rail Over Bridge. The construction, located near Gorilla, involved work across the Belapur Kati Railway line. Banka Constructions asserted that the project was completed and handed over on February 25, 2019, with a completion certificate issued on March 18, 2019. Further, they presented documentation indicating that the Executive Engineer (PWD), Bridge Construction Division, Belapur, had verified and recommended the GST reimbursement. The State, represented by its counsel, acknowledged the Executive Engineer’s submission of a verification proposal. The court reviewed the presented documents, particularly the Executive Engineer’s recommendation, and noted the apparent entitlement of Banka Constructions to the reimbursement.
Consequently, the Chhattisgarh High Court directed the Executive Engineer (PWD), Bridge Construction Division, Belapur, to re-examine Banka Constructions’ GST reimbursement claim. The court mandated that if, upon re-examination, Banka Constructions is found eligible for the reimbursement, the due amount must be disbursed within eight weeks from the receipt of the court order. This directive aimed to ensure compliance with legal procedures and address the petitioner’s financial claim related to the completed construction work. T
