Facts of the Case
The petitioner, M/s Astha and Saumya Construction, is a
partnership firm engaged in infrastructure development. The firm successfully
completed road construction work under Agreement No. 10-F2/12-13 SCP (4515) for
the stretch from Nadail Ghaigo Mahadalit Tola to the satisfaction of the state
authorities. The scope of work also included a mandatory maintenance period
spanning five years.
Upon successful completion, the petitioner raised bills for
the work executed. Additionally, the petitioner sought an upward adjustment in
the contract value to account for the statutory increase in the Goods and
Services Tax (GST) rate, which had escalated from 12% to 18% pursuant to a
policy decision enacted by the Central Government. Despite submitting formal,
repeated written representations—including a final reminder dated September 15,
2022—the respondent authorities failed to release the outstanding payments,
cite lack of funds, or provide any administrative response, thereby compelling
the petitioner to approach the High Court.
Issues Involved
- Whether
the respondent state authorities were justified in withholding legitimate
contractual payments for successfully completed public works on
administrative pretexts such as a paucity of funds.
- Whether
the state government is under a legal and constitutional obligation to
invoke its own "Bihar State Litigation Policy, 2011" and Section
89 of the CPC to settle clear contractual dues rather than forcing
citizens into protracted litigation.
- Whether
the regulatory enhancement of GST rates from 12% to 18% by the Central
Government entitles a contractor to revised disbursements covering the tax
differential for public works.
Petitioner’s Arguments
- Completion
of Contractual Obligations: The petitioner argued that
the road construction work was executed to the complete satisfaction of
the Rural Works Department, and there was no default on their part
regarding the execution or the five-year maintenance obligation.
- Arbitrary
Administrative Silence: The petitioner contended
that the state's total inaction and failure to respond to formal
representations constituted gross arbitrariness and a violation of the
principles of natural justice.
- Statutory
Tax Escalation: It was argued that since the GST rate was
statutorily hiked from 12% to 18% by a Central Government mandate, the
financial burden of this regulatory change must be factored into the final
clearance of dues.
- Parity
with Settled Law: The petitioner prayed for the
application of the legal principles and directions established by the
Co-ordinate Bench in M/s. Raghoji House of Distribution Vs. The State
of Bihar & Ors. (CWJC No. 13024 of 2022), seeking an identical
time-bound disposal mechanism.
Respondent’s Arguments
- Consent
to Parity: The learned Government Pleader appearing for
the State of Bihar did not contest the facts on accountability and raised no
objection to the petitioner’s prayer for disposing of the writ
petition in identical terms to the judgment delivered in M/s. Raghoji
House of Distribution.
- Submission
to Court’s Directions: The respondents conceded to the court's
jurisdiction to refer the outstanding bills and tax adjustment claims to
the competent executive authority for an expedited, objective review in
accordance with the state’s internal litigation guidelines.
Court Order / Findings
The Division Bench of the Patna High Court, led by the Hon'ble
Chief Justice, observed with concern that state officials regularly fail to
adhere to the Bihar State Litigation Policy, 2011, forcing individuals to
litigate endlessly despite clear statutory and policy frameworks designed to
resolve disputes out of court.
- Application
of Precedent: The Court disposed of the writ petition mutatis
mutandis in terms of the landmark judgment in M/s. Raghoji House of
Distribution, holding that the dispute should have been settled
internally by the state as a "responsible litigant".
- Mandate
to Executive Engineer: The Court directed Respondent No. 6
(The Executive Engineer, Rural Works Department, Work Division, Manjhaul,
Bakhri) to examine the petitioner's claims thoroughly and ensure an early
decision and disbursement of all legitimate dues within two months.
- Personal
Penalty for Delay: The Court ordered that a failure to
comply within the two-month window would attract a cost of Rs. 5,000/-,
which shall be recovered directly from the personal salary of the
defaulting officer.
- Digital
Redressal Infrastructure: The Principal Secretary of
the Rural Works Department (Respondent No. 1) was directed to establish an
effective grievance redressal mechanism on a digital platform (Web
Portal) within three months to allow contractors and employees to log
complaints, thereby preventing the clogging of judicial machinery. An
affidavit of compliance must be filed by the state within three months,
failing which the matter will be listed on the judicial side for
consequential enforcement action.
Important Clarification
Adjudication on Merits Left Open: The High
Court explicitly clarified that it did not adjudicate the underlying financial
claims or the specific GST rate enhancement dispute on their absolute merits.
Instead, the Court left all questions of fact, law, and merit completely open
for the competent decision-making authority to determine, provided that such
administrative review strictly complies with the principles of natural justice.
Liberty was also reserved for both parties to initiate fresh legal action if a
new cause of action arises from the executive determination.
Sections Involved
- Section
89 of the Code of Civil Procedure, 1908 (CPC):
Pertains to the settlement of disputes outside the Court through
alternative dispute resolution (ADR) mechanisms.
- Article
39-A of the Constitution of India: Obligates the State to
promote equal justice and provide free legal aid, which underlies the
objective of minimizing unnecessary state litigation.
- Bihar State Litigation Policy, 2011: The administrative policy framework adopted by the State of Bihar aimed at preventing, controlling, and resolving avoidable government-induced litigation through internal grievance redressal mechanisms.
Link to download the order - https://mytaxexpert.co.in/uploads/1783073220_482compressed.pdf
Disclaimer
This content is shared strictly for general information and knowledge purposes only. Readers should independently verify the information from reliable sources. It is not intended to provide legal, professional, or advisory guidance. The author and the organisation disclaim all liability arising from the use of this content. The material has been prepared with the assistance of AI tools.
0 Comments
Leave a Comment