Neutral Citation No. - 2025:AHC:26405-DB Court No. - 29 Case :- WRIT - C No. - 4492 of 2025 Petitioner :- M/S Rakesh Pratap Singh Chauhan Respondent :- State Of U.P. And 3 Others Counsel for Petitioner :- Bidhan Chandra Rai Counsel for Respondent :- C.S.C. Hon'ble Ashwani Kumar Mishra,J. Hon'ble Donadi Ramesh,J. Petitioner had undertaken construction work pursuant to work orders issued by the Public Works Department of the State. At the time when the contract was awarded, there was no requirement of payment of GST. Such requirement was introduced during the currency of contract vide legislation enacted for the purpose. Subsequently a Government Order for payment of GST came to be issued on 9.11.2017 providing for payment of GST to the contractor. It is alleged that the respondents have accordingly paid GST to the petitioner, which became leviable on the contract in question. Such amounts are also stated to have been deposited in the relevant account. The petitioner submits that after the completion of contract there exists provision of Defect Liability Period and on such period also GST is payable. Petitioner submits that GST is also liable to be paid by the State on it but such claim is not being considered. Thus aggrieved, petitioner is before this Court. Learned State Counsel submits that nature of claim raised by petitioner can more appropriately be examined by the respondent no.2. Considering the nature of the grievance raised, it would be appropriate to dispose of this writ petition with a direction upon respondent no.2 to examine the petitioner's claim, as noticed above, and to take an appropriate decision relating to release of the GST amount on the Defect Liability Period of the maintenance of contract awarded to the petitioner. Such decision would be taken, in accordance with the applicable Government Order, within a period of two months from the date of presentation of a certified copy of this order. The amount found payable in terms of such determination will also be released within a further period of four weeks, thereafter. Order Date :- 24.2.2025 RA Digitally signed by :- RAZIQ ALI High Court of Judicature at Allahabad