Kala Construction And Another Vs State of U.P. And 3 Others (Allahabad High Court)
The Allahabad High Court has addressed a petition filed by Kala Construction, a company claiming to have paid an excess amount in Goods and Services Tax (GST). According to the petitioners, they were required to pay GST at a rate of 12% but mistakenly paid at an 18% rate, resulting in an overpayment of ₹8,96,409. The Executive Officer of Nagar Panchayat Badagaon had previously written to the Principal Secretary of the Urban Development Department, Uttar Pradesh, seeking approval for this refund, but the matter remained unresolved.
The court, without delving into the merits of the case, decided not to keep the petition pending. Instead, it issued a directive ordering the petitioners to file a fresh representation detailing their grievance with the Principal Secretary. The court further mandated that the Principal Secretary must consider and decide on this representation within a strict two-month period from the date of its submission. The order also ensures that the petitioners will be given a proper notice and an opportunity for a hearing. This ruling effectively pushes the administrative authority to act on the pending refund request. No judicial precedents were cited.
