Case Details: Bafna Construction v. State of Chhattisgarh (2025) 26 CENTAX 57 (CHHATTISGARH)
Judiciary and Counsel Details
- Bibhu Datta Guru, J.
- S/Shri Harshwardhan Agarwal & Devendra Patel, Advs. for the Petitioner.
- S/Shri Keshav Gupta, Govt. Adv., Ramakant Mishra, Dy. Solicitor General & Rishabh Dev Singh, Adv. for the Respondent.
Facts of the Case
The petitioner, a government contractor, challenged the inaction of the State in refunding GST paid on a contract awarded at pre-GST rates. Despite the contract being awarded before the GST regime, the petitioner was made to pay GST during execution. He relied on Central Government circulars dated 06.06.2018 and 28.01.2020, which clarified that such GST amounts would be refunded upon submission of payment certificates. The petitioner argued that his case was covered under these circulars and pointed to similar cases where refunds had already been issued. The State Government stated it would examine the claim after verification but had taken no action.
High Court Held
The High Court directed the State Authorities to verify the facts and process the refund claim in accordance with the relevant circulars, noting the precedent of similar refunds. The Court further ordered that a decision be taken within 90 days from the receipt of the order, thereby reinforcing the contractor’s right to refund under transitional provisions of GST.
