Case Law Details
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
FULL TEXT OF THE JUDGMENT/ORDER OF CHHATTISGARH HIGH COURT
1. By the present writ petition, the petitioner is seeking a direction towards the respondent authorities to release the pending amount of Rs.75,16,528/- in lieu of the reimbursement of GST for the works “construction of additional work of Rail Over Bridge across on Belapur Kati Railway line in Km. 817/10-11 at Level Crossing BK-37 near Gorilla”.
2. Learned counsel appearing for the petitioner submits that the work has been completed and handed over the said on 25/02/2019 and the completion certificate (Annexure P/4) has been issued on 18/03/2019, even the respondent No.2/ Executive Engineer (PWD), Bridge Constitution Division, Belapur has verified and recommended for reimbursement of GST vide Annexure P/10.
3. Learned counsel appearing for the State submits that the as the Executive Engineer has already submitted a proposal of verification for reimbursement of GST to the petitioner, the Executive Engineer shall verify and reexamine about the claim of the petitioner and after such verification, if the petitioner is found to be entitled for the reimbursement of GST, the same shall be disbursed to the petitioner within a period of 8 weeks in accordance with law.
4. I have heard learned counsel for the parties and perused the pleadings made by the petitioner as well as the document Annexure P/10.
5. From perusal of the said document Annexure P/10, it appears that the Executive Engineer has already proposed for reimbursement of GST to the petitioner, hence the petitioner is entitled to the same.
6. In view of the above, the respondent No.2/ Executive Engineer (PWD), Bridge Constitution Division, Ballarpur is directed to reexamine the claim raised by the petitioner and if the petitioner is found to be entitled for the reimbursement of GST, the same shall be disbursed to the petitioner within a period of 8 weeks from the date of receipt of a copy of this order, in accordance with law.
7. With the aforesaid direction, this writ petition is disposed of.
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