Facts of the Case

The petitioner, M/s Kushwaha Construction Company, a road-construction contracting firm registered at Shantinagar, Jagdalpur, District Bastar, Chhattisgarh, through its Director Shri Dilip Kumar Kushwaha, approached the High Court of Chhattisgarh seeking a direction to the respondent authorities — the State of Chhattisgarh (through the Secretary, Panchayat and Gramin Vikas), the Executive Engineer-cum-Member Secretary, Project Implementation Unit No.1, CGRRDA, the Chief Executive Officer, Chhattisgarh Gramin Sadak Yojana Vikas Abhikaran, and the National Rural Infrastructure Development Agency (NRIDA), Ministry of Rural Development — to consider its representation claiming reimbursement of the GST amount paid on works it had executed.

Issues Involved

  1. Whether the respondent road-development authorities were obligated to consider and decide the petitioner's representation seeking reimbursement of GST paid on works executed by it.
  2. Whether such reimbursement was governed by the circulars issued by NRIDA (dated 06.06.2018) and the State PMGSY implementing agency (dated 13.09.2019).

Petitioner's Arguments

  • Sought only a limited relief — a direction to the respondents to consider its representation for reimbursement of the GST amount paid on works executed, in terms of the applicable circulars of NRIDA and the State agency.
  • Did not press for an adjudication of the reimbursement claim on merits in the writ petition itself, only for the representation to be considered and decided by the competent authority.

Respondent's Arguments

  • Learned State counsel did not oppose the limited prayer made by the petitioner for consideration of its representation.

Court Order / Findings

  • Since the limited prayer was not opposed by the State, the Court disposed of the writ petition by directing Respondents No.2 to 4 to take a decision on the petitioner's representation/claim regarding reimbursement of the GST amount.
  • The decision is to be taken in light of the circular of Respondent No.4 (NRIDA) dated 06.06.2018 and the circular of Respondent No.3 (Chhattisgarh Gramin Sadak Yojana Vikas Abhikaran) dated 13.09.2019.
  • Directed that the decision be taken in accordance with the applicable Rules, preferably within a period of 60 days from receipt of a copy of the order.

Important Clarification

  • Where a PMGSY road-works contractor's claim for GST reimbursement is governed by specific NRIDA and State-agency circulars, writ courts ordinarily do not adjudicate the entitlement themselves but direct the competent authority to decide the representation on its own terms within a fixed timeframe.
  • Such a disposal leaves the merits of the reimbursement claim — including the applicability of the circulars to the contractor's facts and the quantum payable — entirely open for the authority's decision.

Sections Involved

  • Goods and Services Tax Act, 2017 — governs the levy of GST on the works-contract services executed by the petitioner, reimbursement of which was claimed under the government's own circulars.
  • Circular dated 06.06.2018 (National Rural Infrastructure Development Agency) and Circular dated 13.09.2019 (Chhattisgarh Gramin Sadak Yojana Vikas Abhikaran) — govern reimbursement of GST paid by PMGSY road-works contractors.

Decision – In Favour of

Disposed of with directions; not a finding on merits either way. The petitioner secured a direction for time-bound consideration of its representation, but the actual entitlement to and quantum of GST reimbursement remains to be decided by the competent authority.

Case Details

  • Court: High Court of Chhattisgarh at Bilaspur
  • Case No.: WPC No. 1019 of 2022
  • CNR: Not available on record
  • Coram: Hon'ble Mr. Justice P. Sam Koshy
  • Decision Date: 23.02.2022
  • Disposal Nature: Disposed of – direction issued to decide representation for GST reimbursement within 60 days

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