Heard learned counsel for the applicant.

The applicant is before this Court for a direction to initiate contempt proceeding against the opposite parties for wilful disobedience of the order dated 12.09.2019 passed in Writ-C No.22751 of 2019 (M/s Maa Vindhya Vasini Constructions v. State of U.P. & Ors.), which for ready reference is quoted as under:-

“1. Heard Sri Bidhan Chandra Rai, learned counsel for petitioners and learned Additional Chief Standing Counsel for respondents.

2. Petitioner is claiming payment of GST in respect of work performed by petitioner and refund thereof is admissible.

3. Learned Additional Chief Standing Counsel on the basis of instructions received stated that due amount of GST shall be refunded to petitioner within a month.

4. In view of above stand, we dispose of writ petition in the light of aforesaid statement directing respondent-competent authority to take steps for refund of admissible amount of GST to petitioner within a month.

5. Writ petition is accordingly disposed of.”

It appears from the record that the aforementioned writ petition was preferred by the applicant for refund of admissible amount of GST within stipulated time. Certain contracts were awarded under the “Pradhanmantri Gram Sarak Yojna” (PMGSY) to the petitioner-construction company. The Goods and Services Tax Act, 2017 (GST) has come into force w.e.f. 1.7.2017. The work contract is treated as composite supply of service under the GST Act and is taxable depending on the nature of the work contract. It is also claimed that in view of notification dated 22.8.2017 the contractor would be liable to pay 12% tax towards work contract services. In the aforesaid backdrop, the applicant approached this Court by preferring the aforementioned writ petition. In the said writ petition instructions had been called upon and only on the basis of categorical instructions the aforementioned writ petition was disposed of. Learned counsel for the applicant submits that in view of the aforesaid direction of the writ Court no doubt certain amount has been cleared but till now the entire payment has not been ensured. In this regard he has relied upon paragraphs 8 and 16 of the contempt application. Reliance has also been placed on communication dated 5.3.2020 sent by the PMGSY Circle, PWD, Lucknow to Executive Engineer, Construction Division-2, PWD, Hardoi as well as the reminder dated 27.5.2020 sent by PMGSY Circle PWD, Lucknow to Executive Engineer, Construction Divison-2, PWD Hardoi. As such it is submitted that the opposite parties have committed civil contempt liable for punishment under Section 12 of the Contempt of Courts Act, 1971.

Prima facie a case of contempt has been made out. However, considering the facts and circumstances of the case, one more opportunity is afforded to the opposite parties to comply with the aforesaid order of the Court within two months from the date of production of a copy of this order.

The applicant shall supply a duly stamped registered envelope addressed to the opposite parties and another self-addressed stamped envelope to the office within two weeks from today.

The office shall send a copy of this order along with the self-addressed stamped envelope of the applicant with a copy of contempt application to the opposite parties within one week, thereafter and keep a record thereof. The opposite party shall comply with the directions of the writ Court and intimate the applicant of the order through the self-addressed envelop within a week, thereafter.

With the aforesaid observations, this application is disposed of at this stage with liberty to the applicant to move a fresh application, if the order is not complied with by the opposite parties within the stipulated time as aforementioned.

The party shall file computer generated copy of such order downloaded from the official website of High Court Allahabad, self attested by the petitioners alongwith a self attested identity proof of the said person (preferably Aadhar Card) mentioning the mobile number to which the said Aadhar Card is linked.

The concerned Court/Authority/Official shall verify the authenticity of such computerized copy of the order from the official website of High Court Allahabad and shall make a declaration of such verification in writing.