2025 (2) TMI 246 - HC - GST

Refund of GST - Inaction 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 - 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

**Summary:**In the case before the Chhattisgarh High Court, the petitioner sought a refund of GST collected during the execution of a contract awarded before the GST regime commenced on 01.07.2017. The petitioner argued that, per a government circular, contractors who paid GST on pre-GST contracts were entitled to refunds upon providing proof of payment. Despite repeated requests, the respondents had not acted on the refund claim. The court directed the State Authorities to verify the petitioner's entitlement and process the GST refund claim promptly, considering the State Government's previous orders and similar cases where refunds were issued. The decision must be made within 90 days from the receipt of the order. The writ petition was thus disposed of with these directives.