Reimbursement of GST —-- The petitioner is engaged in construction works as a contractor. The grievance projected in this writ petition relates to reimbursement of taxes due to the petitioner under the GST. The Petitioner submitted that based upon the General Conditions of Contract (GCC) of the CPWD and especially, Clause 38, it is entitled for reimbursement of GST levied after receipt of tenders. The court observed that a serious consideration ought to be made by the competent amongst the respondents to the anomalies pointed out by the petitioner. As apparently, there is a patent irregularity, which may require an earnest application of mind on the part of the respondents while considering the representation of the petitioner.

Held that:- The Hon’ble High Court directed the 2nd respondent to consider and pass appropriate orders on representations, within a period of three months. The petitioner shall also be granted an opportunity of hearing, before a decision.