Kunal BSBK Joint Venture Pvt Ltd Vs Chhattisgarh Housing Board (Chhattisgarh High Court)
The Chhattisgarh High Court, in the matter of Kunal BSBK Joint Venture Pvt Ltd Vs Chhattisgarh Housing Board, dismissed a review petition that sought the recall of an earlier judgment. The original writ petition (WP(C) No. 6197 of 2024), which was dismissed on August 11, 2025, had sought to quash orders passed by the Chhattisgarh Housing Board and direct the release of GST payment amounting to Error! Filename not specified.along with 18% interest.
The review petitioner, Kunal BSBK Joint Venture, contended that the High Court’s original judgment contained an error apparent on the face of the record and led to a miscarriage of justice.
Grounds for Seeking Review
The petitioner raised multiple grounds for the review, primarily arguing that the rejection of its claim was discriminatory and violated Article 14 of the Constitution of India. This was based on the assertion that other similarly situated contractors with State Government bodies, such as the Public Works Department, had been reimbursed for the additional tax liability resulting from the introduction of the Goods and Services Tax (GST) effective from July 1, 2017.
Furthermore, the petitioner argued that the respondent, the Chhattisgarh Housing Board (CGHB), a statutory public body, had misled the Court. The contractor claimed that subsequent communications from CGHB established an agreement to reimburse the GST component, which they argued was merely the erstwhile Service Tax component agreed to be reimbursable under the contract, after accounting for set-offs. The petitioner invoked the principle of promissory estoppel based on these communications.
