Refund to the contractors —–--- The petitioner is aggrieved by the alleged delay on the part of the respondents in sanctioning the amount of GST. The petitioner submitted that by virtue of circulars dated 14.12.2017 and 01.03.2019 and the order dated 22.12.2019, Government had decided that the entire GST or a portion of it, as the case may be, paid by the respective contractors be refunded back to the Contractors. In spite of the representations, respondents have not disbursed the eligible GST amounts due to the petitioner. The Government Pleader submitted that the eligibility of the petitioner to be entitled for the amounts to be disbursed is to be adjudicated and considered on a case to case basis. The court observed that the respondent has to take a decision on petitioner’s representations in a time bound manner.

Held that:- The Hon’ble High Court directed the respondent to consider representations as expeditiously as possible, within a period of three months. If the petitioner is found eligible to be paid the amounts, the amounts due to the petitioner shall also be disbursed, without delay.