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HC directed respondent authorities to immediately process petitioner's GST refund claim following contract execution. The authorities must verify facts and assess petitioner's entitlement, considering precedents where government departments including PWD, PMGSY, NHAI, Railways, and CPWD had refunded GST in similar cases. The court's directive emphasizes administrative responsibility to address tax refund claims promptly and consistently with established practices across government departments. The decision underscores the principle of equitable treatment in tax administration, particularly regarding GST refunds in public contract execution cases.
HC directed respondent authorities to immediately process petitioner's GST refund claim following contract execution. The authorities must verify facts and assess petitioner's entitlement, considering precedents where government departments including PWD, PMGSY, NHAI, Railways, and CPWD had refunded GST in similar cases. The court's directive emphasizes administrative responsibility to address tax refund claims promptly and consistently with established practices across government departments. The decision underscores the principle of equitable treatment in tax administration, particularly regarding GST refunds in public contract execution cases.
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