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BMS PROJECTS vs. STATE OF CHHATTISGARH & OTHERS
(Chhattisgarh High Court)

Hon'ble Judges:

BIBHU DATTA GURU
Pet. Counsel
Harsh Wardhan
Devendra Patel
Res. Counsel
Ritesh Giri

Petitioner / Applicant

BMS PROJECTS

Respondent STATE OF CHHATTISGARH & OTHERS
Court Chhattisgarh High Court
State

Chhatisgarh

Date Jan 13, 2025
Order No.

WPC No. 156 of 2025

Citation

2025(1) TAXREPLY 12359
Original Order
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ORDER

Order on Board 1. Heard. 2. The whole grievance of the petitioner is the inaction on the part of the respondents in not refunding the amount of GST collected from the petitioner in the course of the execution of the contract that was awarded to the petitioner. 3. According to the petitioner, the contract was awarded to him during the pre-GST regime and the GST law came into force from 01.07.2017. The Government of Chhattisgarh itself had issued a circular stating that all those contractors who have been made to pay the GST in contracts which were executed prior to coming into force of the GST regime i.e. from 01.07.2017 the amount of GST paid by them would be refunded by the government upon their producing certificates in respect of the payment of GST made by them. 4. The grievance of the petitioner is that inspite of repeated approach being made to the respondents, there is a total inaction on the part of the respondents so far as refund of GST is concerned. The Sta....

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