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2022 (2) TMI 51 - HC - GSTEntitlement to get the GST disbursed / reimbursed - Scope of mutual contract / with the govt of state agriculture department - Alleged delay on the part of the respondents in sanctioning the amount of GST receivable by the petitioner - HELD THAT - On a perusal of the representation submitted by the petitioner as well as the Government Orders, this Court is of the opinion that the 1st respondent has to take a decision on Ext.P8 and its reminder produced as Ext.P9, in a time bound manner, bearing in mind the claim put forth by the petitioner. There will be a direction to the 1 st respondent to consider Ext.P8 and its reminder Ext.P9, as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a copy of this judgment, after hearing the petitioner as well as the 4th respondent - Petition disposed off.
Issues: Alleged delay in sanctioning GST receivable amount
Analysis: The petitioner raised concerns regarding the delay in sanctioning the GST receivable amount by the respondents. The petitioner had completed the work as per the awarded contract and had refrained from paying GST based on circulars and government orders indicating a refund of GST to contractors. Despite multiple representations and reminders, the respondents had not disbursed the eligible GST amounts due to the petitioner, leading to the petitioner approaching the court for relief. Legal Consideration: The court, after hearing both parties, acknowledged the need to adjudicate the petitioner's eligibility for the disbursed amounts on a case-to-case basis, considering approved bills and relevant government orders. The court emphasized the necessity for proper verification and consideration by competent authorities before directing blanket disbursement of amounts. Judgment: The court directed the 1st respondent to make a decision on the representations submitted by the petitioner within a time-bound manner, specifically mentioning a period of three months from the date of the judgment. The decision-making process should involve hearing both the petitioner and the relevant respondent. If the petitioner is deemed eligible for the amounts, the disbursement should occur promptly without further delay. The writ petition was disposed of accordingly, providing a clear directive for the resolution of the issue at hand.
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