R.B. Construction Vs State of West Bengal & Ors. (Calcutta High Court)
Calcutta High Court, in the case of R.B. Construction Vs State of West Bengal & Ors., disposed of a writ petition without delving into the merits of the case. The petitioner sought the court’s intervention regarding the non-payment of an additional amount claimed on account of Goods and Services Tax (GST), arguing that the relevant authority, Respondent No. 4, had failed to address its representation dated October 3, 2023.
The Issue
The core grievance of the petitioner was the non-consideration of their representation concerning their entitlement to additional payment due to GST liability incurred under a contract. The petitioner maintained an entitlement to this payment.
The respondent authority (represented by the National Buildings Construction Corporation (I) Limited in the agreement) countered that under the specific terms of the contract, dated April 11, 2018, the liability for GST was solely the burden of the writ petitioner. Therefore, the respondent asserted, the petitioner’s claim for any additional payment on account of GST lacked a contractual basis.
Court’s Holding
The High Court acknowledged that the petitioner had already exhausted the primary administrative remedy by submitting a detailed representation to Respondent No. 4, which had remained pending since October 2023.
