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2025 (1) TMI 1075 - HC - GSTInaction on the part of the respondents in not refunding the amount of GST collected from the petitioner in the course of the execution of the contract that was awarded to the petitioner - grievance of the petitioner is that in spite of repeated approach being made to the respondents there is a total inaction on the part of the respondents so far as refund of GST is concerned - HELD THAT - The writ petition as of now stands disposed of directing the State Authorities to immediately process the claim of the petitioner so far as refund of GST is concerned after due verification of facts and also the entitlement part of the petitioner is concerned. Let an appropriate decision be taken keeping in view the earlier order of the Central Government dated 28.01.2020 and 06.06.2018 (Annexure-P/2) and all subsequent orders also passed in this regard by the Central Government. Let an appropriate decision be taken within an outer limit of 90 days from the date of receipt of the copy of this order.
In the case before the Chhattisgarh High Court, presided by HON'BLE SHRI JUSTICE NARESH KUMAR CHANDRAVANSHI, the petitioner sought redress for the "inaction on the part of the respondents" regarding the refund of GST collected during the execution of a contract. The petitioner argued that the contract was awarded at pre-GST rates and referenced Central Government circulars promising refunds for GST paid under such circumstances, contingent upon the submission of payment certificates.
The court noted the petitioner's repeated attempts to secure the refund and the State counsel's acknowledgment that the claim would be addressed following verification of facts and alignment with the Central Government's circulars. The court directed the State Authorities to "immediately process the claim" after verifying the petitioner's entitlement, considering the Central Government's orders dated 28.01.2020 and 06.06.2018, and any subsequent relevant orders. The court mandated a decision within 90 days from the receipt of the order. The writ petition and any pending interlocutory applications were disposed of accordingly.
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