Facts of the Case

This is W.P.(MD) No. 20365 of 2023 before the Madurai Bench of the Madras High Court, filed by I. Vetrivel, a registered contractor with the National Highways Department, seeking a mandamus directing the Superintending Engineer, National Highways Circle, Madurai, to consider his representations dated 23.06.2022 and 02.12.2022 for grant of GST components with interest, applying the formula under G.O.Ms.No.296 dated 09.10.2017 issued by the Finance (Salaries) Department. The petitioner had executed a contract prior to the introduction of GST, but for subsequent maintenance and repair works undertaken after GST's implementation, he was required to pay GST; under the relevant scheme, the Government was to bear this tax, and G.O.Ms.No.296 was issued to clarify the position.

Issues Involved

  1. Whether the respondent should be directed to consider the petitioner's pending representations for GST reimbursement in light of G.O.Ms.No.296.

Petitioner's Arguments

  • His contract pre-dated GST, but he was nonetheless required to pay GST on maintenance/repair works after GST's introduction, and under G.O.Ms.No.296 the Government was liable to bear this tax burden; his representations on this point remained unaddressed.

Respondent's Arguments

  • No specific counter to the entitlement is recorded; with the parties' consent, the matter was taken up for final disposal at the admission stage itself.

Court Order / Findings

  • Without going into the merits of the case, the Court directed the respondent to consider the petitioner's representations dated 23.06.2022 and 02.12.2022 in light of G.O.Ms.No.296, within eight weeks from receipt of the order.
  • The writ petition was allowed to this limited extent, with no order as to costs.

Important Clarification

The Court expressly declined to examine whether the petitioner was, in fact, entitled to GST reimbursement under G.O.Ms.No.296 — that determination was left entirely to the National Highways authority to make within the stipulated eight weeks. This is a procedural mandamus to consider a representation, not a substantive ruling on GST reimbursement entitlement for pre-GST government contracts.

Sections Involved

  • Article 226, Constitution of India — writ of mandamus
  • G.O.Ms.No.296 dated 09.10.2017, Finance (Salaries) Department, Government of Tamil Nadu (administrative instruction on GST reimbursement, not a specific GST Act section)

Decision – In Favour of

Disposed of without a decision on merits — the petitioner secured only a direction that his representation be considered within eight weeks, not a ruling that he is entitled to the GST reimbursement claimed.

Case Details

Court: Madurai Bench of the Madras High Court
Case No.: W.P.(MD) No. 20365 of 2023
Coram: Justice S. Srimathy
Date: 22 August 2023

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