The Chhattisgarh High Court has directed the state government to refund GST for contracts awarded prior to the GST regime.
The bench of Justice Bibhu Datta Guru has disposed of 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.
The whole grievance of the petitioner is the 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.
The petitioner contended the contract was awarded to him during the pre-GST regime and the GST law came into force from 01.07.2017. The Government of Chhattisgarh itself had issued a circular stating that all those contractors who have been made to pay the GST in contracts which were executed prior to coming into force of the GST regime i.e. from 01.07.2017 the amount of GST paid by them would be refunded by the government upon their producing certificates in respect of the payment of GST made by them.
The petitioner contended 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.
The department contended that subject to verification of facts and also taking into consideration whether the claim of the petitioner falls within the circulars and orders issued by the State Government so far as refund of GST for contracts, which were awarded prior to 01.07.2017, the claim of the petitioner shall be decided at the earliest.
The court directed that an appropriate decision within an outer limit of 90 days 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.
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Case Details
Case Title: M/s B M S Projects Versus State Of Chhattisgarh
Case No.: WPC No. 156 of 2025
Date: 13.01.2025
Counsel For Petitioner: Harsh Wardhan
Counsel For Respondent: Ritesh Giri
