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PINKI CONSTRUCTION & ANOTHER vs. SUPERINTENDING ENGINEER, PWD, MALDA & OTHERS
(Calcutta High Court)

Hon'ble Judges:

SMITA DAS DE
Pet. Counsel
Vinay Shraff
Himangshu Kumar Ray
Shiwani Shaw
Res. Counsel
Anirban Ray
T.m. Siddiqui
Tanoy Chakraborty

Petitioner / Applicant

PINKI CONSTRUCTION & ANOTHER
Respondent SUPERINTENDING ENGINEER, PWD, MALDA & OTHERS
Court Calcutta High Court
State

West Bengal

Date May 23, 2025
Order No.

W. P. A. No. 878 of 2022

Citation

2025(5) TAXREPLY 13447
Original Order
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ORDER

Smita Das De, J.:- 1. The petitioner seeks a mandamus directing inter alia, the respondents to remit the amount of the GST on Works Contract Services provided on or after July 1, 2017. The petitioner in the instant case is the partnership firm registered under the CGST Act and WBGST Act. 2. The case made out by the petitioner is that the respondent authorities have failed to appreciate that paragraph 3 (iv) of the Notification is confined in its application to Pre-GST contracts and cannot be invoked to deny reimbursement in respect of contracts executed after July 1, 2017 which are expressly governed by paragraph 4 of the very same Notification. 3. It is further submitted that the action of the respondent in denying GST reimbursement to the petitioners is arbitrary, unreasonable and discriminatory violating the mandate of the Article 14 of the Constitution of India which is contrary to the principle of equality before the Law and equal protection of the Laws. 4. The ....

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