A.K. Constructions Vs State of Chhattisgarh (Chhattisgarh High Court)
In the case of A.K. Constructions vs. State of Chhattisgarh, the petitioner challenged the inaction of state authorities in refunding GST collected during the execution of a contract awarded before the GST regime came into effect on 01.07.2017. The petitioner argued that the government had issued a circular ensuring GST refunds for such contracts upon submission of payment certificates, yet despite repeated requests, no action had been taken to process their refund claim.
The Chhattisgarh High Court acknowledged the petitioner’s grievance and directed the state authorities to process the claim promptly. It instructed that the verification of facts, eligibility under relevant government circulars, and the petitioner’s entitlement be completed within 90 days of receiving a copy of the order. The court emphasized adherence to prior government orders, including one issued on 10.10.2018, and noted that refunds had been granted in similar cases. Accordingly, the writ petition was disposed of with directions to ensure timely compliance.
FULL TEXT OF THE JUDGMENT/ORDER OF CHHATTISGARH HIGH COURT
1. Heard.
2. The whole grievance of the petitioner is the inaction on the part of the respondents in not refunding the amount of GST collected from the petitioner in the course of the execution of the contract that was awarded to the petitioner.
