Facts of the Case

The petitioner, Voltas Limited, sought a direction to Jharkhand Bijli Vitran Nigam Limited (JBVNL) and its officers to dispose of its representation dated 15 March 2023, seeking reimbursement of GST (at 18%) levied on the petitioner, after adjusting the pre-GST base benefit already embedded in works awarded to it under Letters of Award (LOA) Nos. 10 and 11/R-APDRP, both dated 20 July 2017, for supply of materials and equipment for R-APDRP Part-B works (strengthening, improvement, renovation and augmentation of the distribution system in Jamshedpur town). The petitioner's grievance was that its representation, filed pursuant to a notification dated 26 August 2022, had remained undisposed.

Issues Involved

  1. Whether the respondent authorities should be directed to dispose of the petitioner's pending representation seeking GST reimbursement.

Petitioner's Arguments

  • The petitioner was entitled to reimbursement of the additional tax burden arising from the transition to the GST regime, on a works contract that straddled the pre-GST and GST periods (awarded July 2017).
  • Its representation seeking such reimbursement had not yet been disposed of by the respondents despite the 2022 notification inviting such claims.

Respondent's Arguments

No specific opposing arguments are recorded from JBVNL in this brief order; the petition proceeded on the limited prayer of seeking a direction to decide the pending representation.

Court Order / Findings

  • The Court disposed of the writ application with a direction to Respondent No. 3 (JBVNL) to dispose of the petitioner's representation dated 15 March 2023 expeditiously, preferably within eight weeks from receipt of the order.

Important Clarification

The Court did not decide whether Voltas is actually entitled to GST reimbursement on this works contract — that substantive question was left entirely to JBVNL to decide on its own merits within the time frame fixed. This is a purely procedural direction to compel a decision, not a ruling on the underlying GST reimbursement entitlement.

Sections Involved

  • Central Goods and Services Tax Act, 2017 — GST reimbursement on a works contract transitioning from the pre-GST regime

Decision – In Favour of

Disposed of without a decision on merits. The petitioner secured only a direction that its representation be considered and decided within eight weeks; the reimbursement claim itself remains to be adjudicated by JBVNL.

Case Details

Court: High Court of Jharkhand at Ranchi
Case No.: W.P.(T) No. 2787 of 2023
Coram: Justice Rongon Mukhopadhyay and Justice Deepak Roshan
Date of Order: 26 June 2023

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