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2025 (1) TMI 1243 - 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 inspite 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 State Government dated 10.10.2018 in this regard and all subsequent orders also passed in this regard by the State. The State Authorities shall also keep in mind the contention of the petitioner that in many of the similar cases the govt. itself has refunded the GST. Petition disposed off.
**Summary of the High Court Judgment:**In the case before the Chhattisgarh High Court, presided over by Hon'ble Shri Justice Naresh Kumar Chandravanshi, the petitioner sought redress for the "inaction on the part of the respondents" concerning the refund of GST collected during the execution of a contract awarded before the GST regime commenced on 01.07.2017. The petitioner argued that the Chhattisgarh Government had issued a circular promising refunds for GST paid on such pre-GST contracts, contingent on the submission of payment certificates.Despite repeated requests, the petitioner alleged a "total inaction" from the respondents regarding the GST refund. The State's counsel acknowledged the need for verification of facts and the applicability of the petitioner's claim under the government circulars and orders.The court ordered the State Authorities to "immediately process the claim" for the GST refund after verifying the facts and the petitioner's entitlement. The decision must consider the State Government's earlier order dated 10.10.2018 and any subsequent orders. The court directed that an appropriate decision be made within 90 days from the receipt of the order. The writ petition and any pending applications were disposed of with these directives.
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