2025 (2) TMI 997 - HC - GST

Inaction on the part of the respondents in not refunding the amount of GST collected from the petitioner in the course of execution of the contract that was awarded to the petitioner - HELD THAT - The writ petition as of now stands disposed of directing the respondent Authorities to immediately process the claim of the petitioner so far as the refund of GST is concerned after the due verification of facts and also the entitlement part of the petitioner is concerned. Let an appropriate decision be taken keeping in view the contention of the petitioner that in many of the similar cases of other departments like PWD PMGSY NHAI RAILWAYS and CPWD the government itself has refunded the GST. The present writ petition stands disposed of.

Summary

The High Court addressed a writ petition concerning the petitioner's grievance regarding the non-refund of GST collected during the execution of a contract awarded before the GST regime. Despite the petitioner's repeated approaches, the respondents failed to refund the GST amount. The court directed the respondent authorities to promptly process the petitioner's refund claim after verifying the facts and determining the petitioner's entitlement. The court set a deadline of 90 days for the decision to be made, considering similar cases where the government refunded GST to other departments. The writ petition was disposed of with these directions.