The respondents shall pay the amount along with interest with regard to the quantity of undelivered material
Refund of GST amount —– The petitioner emerged as a successful bidder in an e-auction by respondent for sale of 489.659 metric tons (MT) of scrap materials. Accordingly, a Delivery/Sale Release Order was issued in favour of the petitioner which indicated that the total amount paid by the petitioner to the Railways was Rs. 1,27,15,886/- (without GST). The petitioner claimed that 434.659 MT of such scrap materials, out of the total of 489.659 MT, was delivered to him. The petitioner prayed for a direction upon the respondents to deliver the balance 55MT of scrap materials, in the alternative to refund the sale value together with GST, TCS and interest. The counsel for the respondents contended that no short delivery was given but the full quantity had been handed over to the petitioner. The court observed from the materials and pleadings that the respondents were liable to deliver 55 MT of scrap material to the petitioner. The respondents are liable to pay interest. As far as the claim of GST is concerned, since the total amount paid by the petitioner, being Rs. 12,56,759/-, was without GST, there is no question of awarding any amount in lieu of GST and/or TCS.
Held that:- The Hon’ble High Court directed the respondent to refund of the costs of such balance material of 55 MT, along with interest, to the petitioner, within 90 days.
The respondents shall pay the amount along with interest with regard to the quantity of undelivered material
Refund of GST amount —– The petitioner emerged as a successful bidder in an e-auction by respondent for sale of 489.659 metric tons (MT) of scrap materials. Accordingly, a Delivery/Sale Release Order was issued in favour of the petitioner which indicated that the total amount paid by the petitioner to the Railways was Rs. 1,27,15,886/- (without GST). The petitioner claimed that 434.659 MT of such scrap materials, out of the total of 489.659 MT, was delivered to him. The petitioner prayed for a direction upon the respondents to deliver the balance 55MT of scrap materials, in the alternative to refund the sale value together with GST, TCS and interest. The counsel for the respondents contended that no short delivery was given but the full quantity had been handed over to the petitioner. The court observed from the materials and pleadings that the respondents were liable to deliver 55 MT of scrap material to the petitioner. The respondents are liable to pay interest. As far as the claim of GST is concerned, since the total amount paid by the petitioner, being Rs. 12,56,759/-, was without GST, there is no question of awarding any amount in lieu of GST and/or TCS.
Held that:- The Hon’ble High Court directed the respondent to refund of the costs of such balance material of 55 MT, along with interest, to the petitioner, within 90 days.