2025 (5) TMI 1806 - HC - GST

Seeking disbursal of alleged outstanding dues - no completion certificate has been placed on record to substantiate the completion of work as alleged - HELD THAT - Upon considering the arguments advanced by the counsels for both the parties and the documents which have been produced on record this Court finds substance in the contention advanced by the learned counsel for the respondent corporation. No documentary evidence including any completion certificate has been adduced to establish that the assigned construction work has been completed under the aforementioned work order or that the amount claimed by the petitioners is an admitted sum. In the absence of such foundational documentation and in view of the existence of disputed questions of fact pertaining to the execution and quantification of the alleged dues this Court is not inclined to invoke its extraordinary jurisdiction under article 226 of the constitution of India. Petition disposed off.

Summary

The Calcutta High Court, in a writ petition seeking disbursal of Rs. 15,44,914/- (excluding GST and LW Cess) and release of earnest money/security deposit, examined claims by petitioners of completed work under Memo no. 589/PWD (BMC) dated 24.09.2020. The respondent corporation disputed liability, emphasizing absence of a completion certificate and existence of factual disputes regarding execution and completion of work. The Court found "no documentary evidence, including any completion certificate" to substantiate completion or admitted dues. Consequently, the Court declined to exercise its extraordinary jurisdiction under Article 226 of the Constitution, noting "disputed questions of fact" and lack of foundational documentation. Petitioners were directed to seek remedy before appropriate forums. The petition was disposed of with no order as to costs, and non-filing of affidavits by respondents meant allegations were not admitted.