B.K. Chawla Contractor Vs State of Chhattisgarh (Chhattisgarh High Court)
The Chhattisgarh High Court has directed the State of Chhattisgarh to process the Goods and Services Tax (GST) refund claim of B.K. Chawla Contractor. The petitioner’s grievance stemmed from the state’s alleged inaction in refunding GST collected during the execution of a contract awarded prior to the implementation of the GST regime in July 2017. The contractor argued that despite repeated requests, the respondents had failed to address their refund claim. The petitioner further contended that similar GST refunds had been granted to contractors working with other government departments, such as the Public Works Department (PWD), Pradhan Mantri Gram Sadak Yojana (PMGSY), National Highways Authority of India (NHAI), Railways, and Central Public Works Department (CPWD).
The court, after hearing the submissions, disposed of the writ petition with a directive to the respondent authorities. The court instructed the authorities to promptly process the petitioner’s GST refund claim, subject to verification of facts and the petitioner’s entitlement. It specifically directed the authorities to consider the petitioner’s contention that similar refunds had been granted in comparable cases involving other government departments. The court emphasized the need for a decision to be made within 90 days from the date of receipt of the court order. This decision highlights the court’s intervention in ensuring timely processing of legitimate refund claims and upholding the principle of equal treatment in similar cases.
FULL TEXT OF THE JUDGMENT/ORDER OF CHHATTISGARH HIGH COURT
