Facts of the Case

Shiba Prasada Rath had executed construction work for the Upper Indravati Project under the Chief Construction Engineer, Kalahandi, and sought release of an admitted final bill of Rs. 4,78,139, inclusive of GST. He had already made a representation (Annexure-4) to the Chief Construction Engineer seeking payment of this bill, but it remained undecided, prompting him to file W.P.(C) No. 18376 of 2020 before the Orissa High Court seeking a direction for release of the amount within a stipulated time.

Issues Involved

  1. Whether the department should be directed to decide the petitioner's pending representation for release of the admitted final bill, including the GST component, within a fixed timeframe.

Petitioner's Arguments

  • The final bill amount of Rs. 4,78,139, including GST, had already been admitted as due but had not been released; the pending representation (Annexure-4) should be directed to be decided within a stipulated period.

Respondent's Arguments

  • The Additional Government Advocate raised no objection to a direction being issued for time-bound disposal of the representation.

Court Order / Findings

  • Dr. Justice B.R. Sarangi and Justice S.K. Mishra, acting on the agreement of both counsel, disposed of the writ petition without expressing any opinion on the merits.
  • The Chief Construction Engineer was directed to consider and dispose of the petitioner's representation (Annexure-4) and pass an appropriate order, preferably within three months from production of the certified copy of the order.

Important Clarification

The Court did not determine whether the GST component claimed as part of the final bill was correctly computed or actually payable — it only directed the department to decide the pending representation within a time limit. Contractors awaiting release of GST-inclusive final bills from government works departments should treat such directions as procedural relief only, not as a ruling on the amount actually due.

Sections Involved

  • Central Goods and Services Tax Act, 2017 — referenced only as a component of the disputed final bill amount; no specific provision was interpreted.

Decision – In Favour of

Disposed of without a decision on merits — the petitioner obtained only a time-bound direction for consideration of his pending representation, with no ruling on entitlement to the GST-inclusive bill amount.

Case Details

Court: High Court of Orissa at Cuttack
Case No.: W.P.(C) No. 18376 of 2020
Coram: Dr. Justice B.R. Sarangi and Justice S.K. Mishra
Date of Order: 02.09.2022

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