TaxTMI 
TaxTMI 
2026 (9) TMI 1575
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....ioner's bill, along with interest. 2. Learned counsel for the petitioner submits that the petitioner participated in the tender process for providing lights, tents, chairs, tables and other ancillary items in connection with the Vidhan Sabha Election, 2018, in District Bhind. The petitioner's bid was accepted by the respondents and the petitioner duly performed the work allotted to him. It is submitted that the letter of acceptance specifically provided that GST @ 18% would be payable in addition to the rates quoted by the petitioner. The petitioner, accordingly, completed the work and submitted his bills to the respondents. The petitioner also discharged his liability towards GST before the concerned GST Department. Learned coun....
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....ting to the GST component remained under consideration and the petitioner cannot be non-suited merely on the ground of delay. Learned counsel lastly submits that the petitioner has placed on record the relevant documents, including the acceptance letter, bills and proof regarding payment of GST, and therefore, the respondents are liable to release the deducted amount of Rs. 5,18,462/-. 4. Per contra, learned counsel appearing for the respondents has opposed the petition and submits that the writ petition is not maintainable under Article 226 of the Constitution of India. It is submitted that the dispute arises out of a contractual transaction between the petitioner and the respondents. According to the respondents, the question as to whe....
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....unsel further submits that the fact that the petitioner claims to have deposited GST with the GST Department is not relevant to the liability of the respondents. According to the respondents, such payment, if any, can be verified only by the GST Department. It is also submitted that the Office of the Chief Electoral Officer, Bhopal had raised an objection vide communication dated 04.08.2023, pursuant to which the calculation was reconsidered and corrected by respondent No.2. Thereafter, a communication dated 24.08.2023 was issued and payment was made accordingly. Thus, according to the respondents, the amount already paid to the petitioner was correctly calculated after deducting the GST component. On these grounds, learned counsel for the ....
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.... upon the NIT and the subsequent communications issued in August, 2023. The communication dated 04.08.2023 and the subsequent calculation/communication dated 24.08.2023 may explain the manner in which the respondents recalculated the amount, but such subsequent correspondence cannot, by itself, alter the terms upon which the petitioner's bid had already been accepted. The record further shows that the respondents themselves do not dispute the performance of the work by the petitioner. There is also no dispute regarding the basic contractual transaction or the bills raised by the petitioner. The dispute is confined to the treatment of the GST component. In such circumstances, the contention of the respondents that the matter involves suc....
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....calculation contained in the communication dated 24.08.2023, show that the amount of Rs. 5,18,462/- represents the GST component claimed by the petitioner. The objection regarding delay and laches also does not persuade this Court. It is true that the work relates to the Vidhan Sabha Election, 2018 and the payment was made subsequently. However, the respondents themselves have placed on record the correspondence of August, 2023 whereby the calculation of the petitioner's dues was reconsidered and revised. The dispute regarding the GST component was therefore not merely a stale claim lying unattended for several years. Moreover, the petitioner is claiming a specific amount which, according to him, was wrongly withheld while making paymen....