Admitted GST reimbursement and refund compliance required immediate administrative action to secure release of withheld funds.

An admitted GST reimbursement dispute arose where the contractor's tax liability was not contested and the tax component was not denied on merits. Although the nodal authority had released the funds, the executing authority had not credited them to the petitioner, indicating non-compliance with an existing refund obligation. Supervisory directions were therefore issued to the Principal Secretary, Public Works Department, to convene the concerned officers and secure immediate settlement. The matter was also left open for appropriate proceedings if the withholding of the amount was found to be unjustified.

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Issues: Whether the petitioner was entitled to release of the GST component already reimbursed to the departmental authorities, and whether further directions were required to secure compliance with the earlier refund order.

Analysis: The liability to deposit GST by the contractor was not disputed, nor was the tax component claimed by the petitioner denied on merits. The compliance affidavit indicated that the funds had been released by the nodal authority, but the executing authority had not credited the amount to the petitioner. In these circumstances, the Court treated the matter as one of non-compliance with an admitted obligation and directed the Principal Secretary, Public Works Department, to convene the concerned officers and have the matter settled forthwith. The Court also left it open to initiate appropriate proceedings if the withholding of the amount was found to be unjustified.

Conclusion: The petitioner's entitlement to the reimbursable GST component was accepted, and directions were issued to ensure immediate compliance and release of the amount.

Final Conclusion: The proceedings resulted in supervisory directions for implementation of the admitted tax reimbursement, with escalation to the higher administrative level to secure compliance.

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