2025 (3) TMI 1125 - HC - 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 - 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

The High Court of Chhattisgarh, presided by Hon'ble Bibhu Datta Guru, addressed a writ petition concerning the refund of GST collected from the petitioner during the execution of a contract awarded with pre-GST rates. The petitioner argued that the GST regime, effective from 01.07.2017, necessitated a refund as per a government circular promising reimbursement upon submission of payment certificates. Despite repeated requests, the respondents failed to act on the refund.The State counsel acknowledged the need for verification of the petitioner's claim against existing circulars and orders. The court directed the State Authorities to process the GST refund claim promptly, ensuring compliance with the State Government's order dated 10.10.2018 and subsequent relevant orders. The court emphasized considering similar cases where refunds were issued. The authorities are required to reach a decision within 90 days from receiving the order, thereby disposing of the writ petition.