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Issues: Whether the 2nd respondent should be directed to consider the petitioner's representation for payment of the GST difference arising from the alleged short levy in work contract bills.
Analysis: The dispute concerned the GST rate applied to construction work contracts and the petitioner's claim that the procuring entity had to bear the tax difference in view of the applicable governmental and departmental instructions. The Court noted that similar matters had been dealt with by earlier orders and, in the present case, found it to require the 2nd respondent to examine the representation on its own merits in the light of the relevant Government orders and after giving the petitioner a reasonable opportunity.
Conclusion: The 2nd respondent was directed to consider and decide the petitioner's representation in accordance with law within the stipulated time. The petitioner obtained only a limited procedural relief and no substantive adjudication on the GST liability claim.
Final Conclusion: The writ petition was disposed of with a direction for fresh consideration of the petitioner's demand for GST differential payment.
Ratio Decidendi: Where the entitlement dispute turns on governmental GST-related instructions and the representation has not been decided, the appropriate course is to direct consideration on merits after affording reasonable opportunity.
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