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2022 (2) TMI 51 - HC - GST


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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