Petition granted for contract closure and GST payment, respondent to comply promptly.

The court granted the writ petition seeking mandamus for the closure of contracts as per Purchase Orders and payment of GST. The court directed the respondent to close the contracts promptly if the Purchase Orders were fulfilled. However, the petitioner was instructed to address the GST payment issue with the respondent after obtaining necessary orders from courts where related suits were pending.

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Issues Involved:
1. Writ petition seeking mandamus for closure of contracts and payment of GST.

Analysis:
The writ petition was filed seeking a writ of mandamus or any other appropriate writ to compel the respondent to close the contracts as per the Purchase Orders and allow the petitioner to submit final GST invoices. The petitioner, a company incorporated in the United Arab Emirates with a project office in India, claimed that the supply was made as per the Purchase Orders (Ext.P1 and P2) but had not been informed of the closure of the contracts or the release of GST payment. The petitioner requested communication regarding the closure of contracts and payment of GST as per the invoices after closure.

The respondent, through the learned Standing Counsel, informed the court about several suits filed against the petitioner and its sister concern, an Indian company, with garnishee orders passed by the District Judge. The respondent highlighted that they were restrained from disbursing final bill amounts to certain parties involved in the suits, including the petitioner. The respondent argued that the petitioner was aware of the ongoing civil court proceedings and accused the petitioner of not disclosing these proceedings in an attempt to bypass the court order.

The petitioner's counsel clarified that the petition did not seek payment of outstanding amounts or the release of a bank guarantee but focused solely on closing the contracts and receiving the GST due. The court, after considering the arguments presented, opined that if the Purchase Orders had been fulfilled, the closure of contracts should be facilitated by the respondent without delay. However, the court directed the petitioner to address the issue of GST payment with the respondent after obtaining necessary orders from the courts where the related suits were pending. The writ petition was granted in favor of the petitioner with these directions.

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