2026 (9) TMI 533

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ptioned writ petition is filed by the petitioner, a Class-I Civil Contractor, seeking a writ in the nature of mandamus directing respondent No.1 to consider the representation dated 19.08.2024, produced at Annexure-A, and consequently to pay a sum of Rs.2,61,39,730/- towards Goods and Services Tax (GST). The petitioner has also sought a consequential direction to respondent No. 2 to consider the representation dated 19.08.2024, produced at Annexure-B, and pay a sum of Rs.25,18,601/- towards GST. A further direction is sought against respondent No. 3 to consider the representation dated 19.08.2024, produced at Annexure-C, and, upon remitting the requisite fee, pay a sum of Rs.12,44,109/- towards GST. 2. Heard the learned counsel appearing....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....at, since the bills raised by the petitioner were duly scrutinized and paid by the respondent-authorities inclusive of all applicable taxes, no further amount towards GST is payable. Learned Additional Government Advocate would further contend that the rates quoted by the petitioner themselves included the 12% GST component and, therefore, the petitioner cannot, under the guise of claiming the GST component, raise additional bills over and above the tendered and accepted rates. 6. Having heard the learned counsel for the parties and upon consideration of the material placed on record, this Court finds that the grievance of the petitioner requires consideration by the competent respondent-authorities. 7. The issue as to the liability t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ing documents. The representations, however, have remained undecided. The petitioner has a legitimate grievance in seeking consideration of the representations in accordance with law. The respondent-authorities, being the competent authorities, are under an obligation to consider the representations, examine the relevant records and communicate a reasoned decision to the petitioner. 10. Merely keeping the representations pending without taking a decision thereon would leave the petitioner without an efficacious remedy in respect of the claim asserted by him. At the same time, this Court is not required, at this stage, to adjudicate upon the actual entitlement of the petitioner to the amounts claimed towards GST. The determination of such....