The Chhattisgarh High Court has directed the Public Works Department (PWD) to process GST refund claims collected in the course of execution of contracts awarded prior to the GST regime.
The bench of Justice Bibhu Datta Guru has directed the department 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.
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 execution of the contract that was awarded to the petitioner.
According to the petitioner, the contract was awarded prior to GST regime & GST by the Government from 01.07.2017 during the execution of the works contract.
The grievance of the petitioner is that in spite of repeated approach being made to the respondents, there is a total inaction on the part of the respondents so far as the refund of GST is concerned.
The department respondents submitted that subject to verification of facts, the claim of the petitioner shall be decided at the earliest.
The court directed that an appropriate decision be taken within an outer limit of 90 days.
Case Details
Case Title: M/s B.K. Chawla Versus State Of Chhattisgarh
Case No.: WPC No. 676 of 2025
Date: 03.02.2025
Counsel For Petitioner: K.P.S. Gandhi, Advocate
Counsel For Respondent: Praveen Das, Addl. Advocate General
