Court No. - 39
Case :- WRIT - C No. - 17791 of 2021 Petitioner :- Modern Construction Company Respondent :- State Of U.P. Through Its Principal Secretary Counsel for Petitioner :- Anay Kumar Srivastava,Ravindra Singh Counsel for Respondent :- C.S.C.
Hon'ble Manoj Kumar Gupta,J. Hon'ble Deepak Verma,J.
Heard learned counsel for the petitioner and learned Standing Counsel for the State respondents.
The petitioner was awarded a contract for construction of residential building in Garh Mukteshwar Fire Station, by letter dated 10.4.2015 and in pursuance thereof, an agreement was executed between the parties on 18.4.2015. The case of the petitioner is that it had completed work under the contract on 17.1.2016. It deposited certain service tax in the year 2017 in pursuance of letter of respondent no. 3 dated 25.3.2017. Later on, it transpired that the service tax was not payable in respect of contracts executed before 1.3.2015. The petitioner therefore prayed for refund of an amount of Rs. 23,17,937/-, along with interest, that was deposited by it as service tax with the respondent. The grievance urged in the instant petition is that the said amount has not been refunded till date, despite several representations and inter-departmental communications which reveals that no service tax was payable.
Learned counsel for the petitioner submitted that the representations made in this regard dated 13.9.2017 and 28.5.2018 are pending before respondent no. 3 and he may be directed to take decision on the same within a fixed time frame.
Having regard to the innocuous nature of the relief prayed in the writ petition, we dispose of the instant petition with liberty to the petitioner to press the pending representations before respondent no. 3 and in which event, the same shall be disposed of in accordance with law.
(Deepak Verma, J.) (Manoj Kumar Gupta, J.) Order Date :- 23.9.2021 Jaideep/-
Digitally signed by Manoj Kumar Gupta Date: 2021.09.23 17:06:16 IST Reason: Document Owner Location: High Court of Judicature at Allahabad Digitally signed by Justice Deepak Verma Date: 2021.09.23 17:06:55 IST Reason: Document Owner Location: High Court of Judicature at Allahabad