Facts of the Case

Triveni Engicons Private Ltd., the same contractor involved in a companion matter concerning a road contract, filed this separate writ petition regarding a different agreement (No. 02/SBD/2013-14 dated 06.06.2013) for earth work, lining and structures on the Galudih Left Main Canal for the Jharkhand Water Resources Department. As in the companion case, the petitioner claimed that GST liability of 12% imposed on bills for work executed under a pre-GST agreement needed to be reimbursed, pursuant to a notification dated 26.08.2022 issued by the Commercial Taxes Department, after its representation dated 18.11.2022 went unacted upon.

Issues Involved

  1. Whether the petitioner was entitled to a direction compelling a decision on its pending GST reimbursement representation for the canal contract.

Petitioner's Arguments

  • GST liability at 12% on bills for pre-GST contracted work needed to be reimbursed, since the tax burden was not embedded in the original 2013 contract price.
  • The representation dated 18.11.2022 had not been acted upon despite the 26.08.2022 notification.

Respondent's Arguments

  • No detailed counter is recorded; as in the companion matter, the State's position was addressed through the Court's procedural direction rather than a contested hearing on the merits.

Court Order / Findings

  • The Court disposed of the writ application, in view of the limited prayer, with liberty to the petitioner to file a fresh, detailed representation within three weeks.
  • The respondent (Secretary, Commercial Taxes Department) was directed to consider the representation and pass a reasoned, speaking order within four weeks of its submission.

Important Clarification

As with the companion road-contract case, the Court did not decide whether the petitioner is actually entitled to GST reimbursement for this canal contract — it only directed a time-bound administrative decision. The outcome depends entirely on the reasoned order the department is required to pass on the fresh representation.

Sections Involved

  • Central Goods and Services Tax Act, 2017 (transition-period tax liability on pre-GST works contracts)
  • Jharkhand Commercial Taxes Department Notification dated 26.08.2022

Decision – In Favour of

Disposed of with procedural relief only — a four-week timeline for a reasoned decision on a fresh representation — without a ruling on the reimbursement entitlement.

Case Details

  • Court: High Court of Jharkhand at Ranchi
  • Case No.: W.P.(T) No. 3243 of 2023
  • Coram: Hon'ble Mr. Justice Rongon Mukhopadhyay and Hon'ble Mr. Justice Deepak Roshan
  • Date of Order: 04.07.2023

Link to Download the Order

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