GST reimbursement claim under completed works contract sent back for reconsideration, with payment directed upon verified entitlement.

The Court considered a claim for release of pending GST reimbursement under a completed works contract and relied on the completion certificate and departmental verification material showing that the claim had already been proposed for reimbursement. It directed the competent authority to re-examine the request and, if entitlement was confirmed on verification, to release the reimbursement within the stipulated time. The operative effect was a conditional reconsideration of the claim rather than an unconditional payment order.

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Issues: Whether the petitioner was entitled to a direction for release of the pending GST reimbursement amount arising from the completed works contract.

Analysis: The completion certificate and the verification material placed before the Court showed that the claim had already been proposed for reimbursement by the departmental authority. On that basis, the Court found the claim to be fit for reconsideration and directed the competent authority to reexamine the request and, if entitlement was found, release the amount within the stipulated time.

Conclusion: The petitioner was granted a conditional direction for reconsideration and, upon verification of entitlement, payment of the GST reimbursement amount was ordered.

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