2025 (6) TMI 333 - 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 - 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 dated10.10.2018 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 Chhattisgarh High Court addressed the petitioner's grievance regarding the respondents' inaction in refunding GST collected under a contract awarded pre-GST regime (prior to 01.07.2017). The petitioner relied on a Government of Chhattisgarh circular directing refund of GST paid on such contracts upon production of payment certificates. The State counsel acknowledged the claim's consideration subject to verification of facts and conformity with relevant circulars and orders.The Court disposed of the writ petition with the directive that the State Authorities "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." The authorities were instructed to take an "appropriate decision" within 90 days, considering the Government's earlier order dated 10.10.2018 and subsequent related orders, as well as the petitioner's contention that refunds have been granted in similar cases. The petition and any pending applications were disposed accordingly.