[2026:RJ-JP:12874] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Civil Writ Petition No. 16362/2025 M/s Ankita Construction, Plot No. 22 Sanwariya Colony, Nimbahera, Distt. Chittorgarh, Rajasthan-312601 Through Its Proprietor Mr. Harish Chandra Ahuja, S/o Mr. Govardhan Das Ahuja, Aged About 61 Years, R/o 22, Sawariya, Colony, Nimbahera, Chittorgarh, Rajasthan - 312601. ----Petitioner Versus 1. State Of Rajasthan, Through The Vice Chairman, Rajasthan State Road Development And Construction Corporation Limited Cum Additional Chief Secretary, Public Works Department, Government Of Rajasthan, Government Secretariat, Jaipur, Rajasthan, 302005. 2. The Additional Chief Secretary, Finance Department, Government Of Rajasthan, Government Secretariat, Jaipur, Rajasthan, 302005. 3. The Project Director R.S.R.D.C. Ltd. Unit- Chittorgarh/bhilwara, Setu Bhawan, Opposite Jahlana Doongri, Agra Byepass Road, Jaipur, Rajasthan. ----Respondents For Petitioner(s) : Mr. Ravi Gupta For Respondent(s) : Mr. Pulkit Raj on behalf of Mr. Shubhang Sharma Mr. Kuldeep Singh Rathore, AAAG with Ms. Chelsi Agarwal on behalf of Ms. Mahi Yadav, AAG HON'BLE MR. JUSTICE GANESH RAM MEENA Order 27/03/2026 1. The issue involved in the present writ petition pertains to refund of differential amount of GST, on account of variation in the GST rates during commencement of the work assigned to the petitioner contractor. [2026:RJ-JP:12874] (2 of 3) [CW-16362/2025] 2. This Court vide order dated 25.03.2026 has decided a similar issue in case of M/s N.G. Gadhiya vs. State Of Rajasthan and Ors. (S.B. Civil Writ Petition No. 16435/2024), wherein observations made in para Nos.30, 37 and 38 are quotted as under:- “30. It is the submission of the Senior Counsel appearing for the petitioner that since the order dated 07.01.2021 has been issued by the Finance Department, Government of Rajasthan, under the orders of His Excellency, the Governor of Rajasthan, so as to make amendments in the Public Works and Financial Accounts Rules Part-2. Once the Court has already held that the RSRDCC being a Government of Rajasthan Undertaking and other factors as discussed in the foregoing paras of this order has held that all the orders issued on powers being by His Excellency the Governor of Rajasthan and the provisions of PWF & Account Rules, the newly added Clause 36(e) shall also be applicable in cases of work contracts assigned by the RSRDCC and the question ‘A’ is answered as above. 37. In view of the discussion made above and the answers to the questions as formulated, this Court is of the opinion that the petitioner is entitled for the benefit of refund of differential amount of 6% GST in view of the order dated 07.01.2021 (newly inserted Clause 36E of the Public Works Financial & Accounts Rules) and the writ petition deserves to be allowed. 38. Accordingly, the writ petition is allowed. The letter dated 08.06.2022 (Annex.14) is quashed and set aside. The respondents are directed to make refund of the differential amount of the GST i.e. 6% to the petitioner, which shall be effective from the revision of the GST Rate within 30 days from the [2026:RJ-JP:12874] (3 of 3) [CW-16362/2025] date of submitting the certified copy of this order. The petitioner shall also be paid interest on due amount @ 6% per annum from the date when he first submitted its claim to the respondent- RSRDCC i.e. 20.01.2022.” 3. In view of the judgment passed by this Court in case of M/s N.G. Gadhiya(supra), the petitioner is directed to make a representation to the concerned respondent authority along with a copy of the order passed in case of M/s N.G. Gadhiya(supra) and the concerned respondent authority shall consider the representation of the petitioner and pass an appropriate order considering the observations of the Court. 4. The concerned respondent authority shall decide the representation of the petitioner by a reasoned and speaking order, as early as possible and preferably within a period of thirty (30) days’ from the date of submitting the representation. 5. Accordingly, instant writ petition is disposed of. 6. The stay application and pending application(s), if any, also stand(s) disposed of. (GANESH RAM MEENA),J ARTI SHARMA /15