2026 (3) TMI 1049 - HC - GST

Payment of Admitted Contractual Dues: authority to issue speaking order within stipulated period; pay dues with interest if entitled.

Authority was directed to consider the petitioner's representation and pass a self-contained speaking order within a fixed period, having regard to ... Series of representations have been submitted to the authorities but of no consequence - Prayer to direct the respondent No.2 to deal with the representation taking note of the documents - release of admitted contractual dues - Interest on delayed payments - statutory exemption from provident fund. HELD THAT:- The High Court directed the Chief Engineer, Public Works Department, Rewa Zone, to deal with the petitioner's representation (Annexure P/34) by taking into account the documents relied upon by the petitioner (Annexures P/22, P/24 and P/30) and to pass a self-contained speaking order within 90 days from receipt of the certified copy of the order. The Court provided that, if on such consideration the petitioner is found entitled to any amount, payment shall be made together with interest at 6% per annum from the date of entitlement until actual payment, applying the principle in Union of India v. Willowood Chemicals (P) Ltd. The Court expressly refrained from expressing any opinion on the merits of the claims. [Paras 8, 9] Final Conclusion: The petition is disposed of by directing respondent No.2 to decide the pending representation by a speaking order within 90 days, and if the petitioner is held entitled, to release the amount with interest at 6% per annum; the Court did not adjudicate the merits. Issues: Whether the respondent authority should be directed to consider the petitioner's representation and, after taking note of the admitted documents, pass a speaking order within a stipulated time and, if the petitioner is found entitled, release the admitted dues with interest.Analysis: The petitioner seeks directions for release of admitted contractual dues, refund of EPF/ESIC deductions held illegal by an earlier adjudicatory order, and revision of GST from 12% to 18% in accordance with Notification No.11/2017 dated 13.07.2022 and subsequent departmental directions. The record contains documents (including Annexures P/22, P/24 and P/30) acknowledging entitlement, availability of budget, and internal directions for preparing bills at 18% GST and for releasing amounts deducted as EPF/ESIC. The respondents have not conclusively acted on the petitioner's representation. The Court directed the competent authority to deal with the representation by passing a self-contained speaking order within a fixed period and provided that if the petitioner is found entitled the amount shall be paid with interest at 6% per annum as indicated by governing precedent.Conclusion: The respondent No.2 (Chief Engineer, Public Works Department, Rewa Zone) is directed to consider the petitioner's representation (Annexure P/34), take note of Annexures P/22, P/24 and P/30, and pass a self-contained speaking order within 90 days from receipt of certified copy of this order; if the petitioner is found entitled, the amount shall be paid with interest at 6% per annum from the date of entitlement until payment. The petition is disposed of; no order as to costs.