1 2025:CGHC:59909 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 181 of 2023 1 - GG Associates A Partnership Firm Having Its Office At Mittal Niwas H.No.1 Kadambri Nagar, Dhamdha Road Durg Chhattisgarh Through Its Power Of Attorney Holder Mr Ayush Mittal Aged About 32 Years Son Of Ram Niwas Resident Of Mittal Niwas, H. No.1 Kadambri Nagar, Damdha Road, Durg District- Durg, Chhattisgarh ... Petitioner versus 1 - State Of Chhattisgarh Through Secretary Water Resources Department, Mantralay, Mahanadi Bhawan, Nava Raipur, Atal Nagar, District- Raipur Chhattisgarh 2 - Chief Engineer Mahanadi Godawari Basin Water Resources Department Raipurk District- Raipur Chhattisgarh 3 - Suprintending Engineer Water Resources Department, Shivnath Circle,District- Durg Chhattisgarh 4 - Executive Engineer, Water Resources Division Chhuikhadan, District- Khairagarh-Chhuikhadan- Gandai ... Respondent(s) (Cause title as taken from Case Information System) For Petitioner : Mr. Siddharth Dubey, Advocate For State/Respondents : Mr. Dilman Rati Minj, Govt. Advocate Hon'ble Shri Justice Naresh Kumar Chandravanshi RAVI SHANKAR MANDAVI Digitally signed by RAVI SHANKAR MANDAVI Date: 2025.12.11 13:33:07 +0530 2 Order on Board 10/12/2025 1. Heard. 2. This petition has been preferred by the petitioner seeking following relief(s) : “10.1 Quashing/setting-aside impugned/rejection order i.e. Annexure "P/6" dated 09.02.2023. 10.2 Directing respondent(s) to reimburse the additional amount of tax paid by the petitioner firm due to increase in the rate of tax of goods and service tax from 12% to 18% from 18.07.2022 reflected vide Annexure "P/7" and verifiable from the running bill(s) i.e. R.A. No. 5 & R.A. No.6 and goods and service tax payment receipt submitted with the department. 10.3 Directing respondent(s) vide issuance of writ in nature of continuing mandamus to reimburse the additional amount of tax payable by the petitioner firm due to increase in the rate of tax from 12% to 18% from 30.09.2022. 10.4 Grant any other relief(s) and pass any such order(s) that this Honorable Court may deem fit in facts and circumstances of the case.” 3. Learned counsel for the petitioner would submit that as per instructions, respondent authorities have started the process of payment of differential GST amount, therefore, he prays that this petition may be disposed of directing the respondent authorities to conclude the proceedings at the earliest. 3 4. Learned State counsel has opposed the contention made by the learned counsel for the petitioner. 5. Since, learned counsel for the petitioner himself contended that the process of payment of differential GST amount has already been started by the respondent authorities, therefore, having considered his prayer, this petition is disposed of directing the respondent authorities to conclude the said proceedings at the earliest in accordance with law. 6. In view of the above observation and direction, this petition stands disposed of. Sd/- (Naresh Kumar Chandravanshi) Judge Ravi Mandavi