The High Court
Case Details
IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P. (T) No. 6712 of 2023 Sri Gopikrishna Infrastructure Pvt. Ltd., a company incorporated under the Companies Act, 2013, having its registered office at 30/B, Vengalrao Nagar, Hyderabad, P.O., P.S. & District Hyderabad, Telangana, through its Authorized signatory Shri Shamshad Ali, aged about 54 years, S/o Late Md. Shafiullah, R/o Raza Colony, Kanta Toli, P.S. Lower Bazar, P.O. Ranchi & District Ranchi. --- --- Petitioner Versus 1. The State of Jharkhand. 2. The Secretary, Department of Energy, Government of Jharkhand, having its office at SBI Building, Project Bhawan, Dhurwa, P.O. Dhurwa, P.S. Dhurwa, Jagannathpur & District Ranchi. 3. The Jharkhand Bijli Vitran Nigam Limited, a company incorporated under the Companies Act, having its office at Engineers Building, P.O., P.S. Dhurwa, District-Ranchi, Jharkhand, its Managing Director, having its place of business at Engineers Building, P.O. & P.S. Dhurwa & District Ranchi. 4. The Finance Controller, JBVNL having its office at Engineers through Building, P.O. & P.S. Dhurwa & District Ranchi. 5. The Chief Engineer (R.E.), JBVNL, having its office at Engineers Building, P.O. & P.S. Dhurwa & District Ranchi. 6. The General Manager (Rural Project), JBVNL, having its office at Engineers Building, P.O. & P.S. Dhurwa & District Ranchi. --- --- Respondents With W.P. (T) No. 5291 of 2023 M/s. NCC Ltd. (formerly Nagarjuna Construction Company Ltd.), a company incorporated and registered under the Companies Act, 1956, having its registered office at NCC House, Madhapur, Hyderabad, 500081, through its authorized signatory, Piyush Kumar Gupta, son of Paresh Chandra Sahu, aged about 31 years, resident of Main Road, Chauka, P.O. & P.S. Chauka, District Seraikela Kharsawan, Jharkhand. --- --- Petitioner Versus 1. State of Jharkhand, through the Department of Energy, having its office at SBI Building, Project Bhawan, Dhurwa, Ranchi, P.O. Dhurwa, P.S. Jagannathpur, District- Ranchi-834004, Jharkhand. 2. Jharkhand Bijli Vitran Nigam Limited, a company incorporated under the Companies Act, having its office at Engineers Building, its P.O., P.S. Dhurwa, District-Ranchi, Jharkhand, Managing Director, having its place of business at Engineers Building, P.O. & P.S. Dhurwa, District Ranchi-834004, Jharkhand. 3. Finance Controller, JBVNL having its office at Engineers Building, through P.O. & P.S. Dhurwa, District- Ranchi-834004, Jharkhand. 4. Chief Engineer (R.E.), JBVNL, having its office at Engineers Building, P.O. & P.S. Dhurwa, District- Ranchi-834004, Jharkhand. 5. The General Manager (Rural Project), JBVNL, having its office at Engineers Building, P.O. & P.S. Dhurwa, District -Ranchi-834004, Jharkhand. --- --- Respondents With W.P. (T) No. 5341 of 2023 M/s. NCC Ltd. (formerly Nagarjuna Construction Company Ltd.), a company incorporated and registered under the Companies Act, 1956, having its registered office at NCC House, Madhapur, Hyderabad, 500081, through its authorized signatory, Piyush Kumar Gupta, son of Paresh Chandra Sahu, aged about 31 years, resident of Main Road, Chauka, P.O. & P.S. Chauka, District Seraikela Kharsawan, Jharkhand. --- --- Petitioner Versus 1. State of Jharkhand, through the Department of Energy, having its office at SBI Building, Project Bhawan, Dhurwa, Ranchi, P.O. Dhurwa, P.S. Jagannathpur, District- Ranchi-834004, Jharkhand. 2. Jharkhand Bijli Vitran Nigam Limited, a company incorporated under the Companies Act, having its office at Engineers Building, its P.O., P.S. Dhurwa, District-Ranchi, Jharkhand, Managing Director, having its place of business at Engineers Building, P.O. & P.S. Dhurwa, District Ranchi-834004, Jharkhand. 3. Finance Controller, JBVNL having its office at Engineers Building, through P.O. & P.S. Dhurwa, District- Ranchi-834004, Jharkhand. 4. Chief Engineer (R.E.), JBVNL, having its office at Engineers Building, P.O. & P.S. Dhurwa, District- Ranchi-834004, Jharkhand. 5. The General Manager (Rural Project), JBVNL, having its office at Engineers Building, P.O. & P.S. Dhurwa, District -Ranchi-834004, Jharkhand. --- --- Respondents With W.P. (T) No. 5574 of 2023 M/s. NCC Ltd. (formerly Nagarjuna Construction Company Ltd.), a company incorporated and registered under the Companies Act, 1956, having its registered office at NCC House, Madhapur, Hyderabad, 500081, through its authorized signatory, Piyush Kumar Gupta, son of Paresh Chandra Sahu, aged about 31 years, resident of Main Road, Chauka, P.O. & P.S. Chauka, District Seraikela Kharsawan, Jharkhand. --- --- Petitioner Versus 2 W.P.(T) No. 6712 of 2023 & batch cases 1. State of Jharkhand, through the Department of Energy, having its office at SBI Building, Project Bhawan, Dhurwa, Ranchi, P.O. Dhurwa, P.S. Jagannathpur, District- Ranchi-834004, Jharkhand. 2. Jharkhand Bijli Vitran Nigam Limited, a company incorporated under the Companies Act, having its office at Engineers Building, P.O., P.S. Dhurwa, District-Ranchi, Jharkhand, its Managing Director, having its place of business at Engineers Building, P.O. & P.S. Dhurwa, District Ranchi-834004, Jharkhand. 3. Finance Controller, JBVNL having its office at Engineers Building, through P.O. & P.S. Dhurwa, District- Ranchi-834004, Jharkhand. 4. Chief Engineer (R.E.), JBVNL, having its office at Engineers Building, P.O. & P.S. Dhurwa, District- Ranchi-834004, Jharkhand. 5. The General Manager (Rural Project), JBVNL, having its office at Engineers Building, P.O. & P.S. Dhurwa, District -Ranchi-834004, Jharkhand. --- --- Respondents With W.P. (T) No. 5720 of 2023 M/s. Anvil Cables Private Limited, a Private Limited Company incorporated and subsisting under the provisions of the Companies Act, 2013, having its Registered Office at 102 Krishna, 224, AJC Bose Road, P.O. & P.S. – A.J.C. Bose Road, District – Kolkata-700017 through its Constituted Attorney, Mr. Shailendra Kumar Singh, aged about 50 years, son of Shri Rabindra Nath Singh, resident of Dewanji Street, Hooghly, P.O. and P.S.-Rishra, District-Hooghly, Pin Code – 711228, West Bengal. --- --- Petitioner Versus 1. The State of Jharkhand, through the Department of Energy, having its office at SBI Building, Project Bhawan, Dhurwa, Ranchi, P.O. Dhurwa, P.S. Jagannathpur, District- Ranchi-834004, Jharkhand. 2. Jharkhand Bijli Vitran Nigam Limited, through its Managing Director, having its office at Engineering Building, HEC, Dhurwa, P.O. & P.S. Dhurwa, District -Ranchi, Jharkhand-834002. 3. Finance Controller, JBVNL having its office at Engineering Building, HEC, Dhurwa, P.O. & P.S. Dhurwa, District -Ranchi, Jharkhand-834002. 4. General Manager (Project and Financial Management), JBVNL, having its office at Engineering Building, HEC, Dhurwa, P.O. & P.S. Dhurwa, District -Ranchi, Jharkhand-834002. 5. The General Manager (Rural Project), JBVNL, having its office at Engineers Building, P.O. & P.S. Dhurwa, District- Ranchi, Jharkhand-834004. --- --- Respondents 3 & batch cases W.P.(T) No. 6712 of 2023 With W.P. (T) No. 5721 of 2023 M/s. Anvil Cables Private Limited, a Private Limited Company incorporated and subsisting under the provisions of the Companies Act, 2013, having its Registered Office at 102 Krishna, 224, AJC Bose Road, P.O. & P.S. – A.J.C. Bose Road, District – Kolkata-700017 through its Constituted Attorney, Mr. Shailendra Kumar Singh, aged about 50 years, son of Shri Rabindra Nath Singh, resident of Dewanji Street, Hooghly, P.O. and P.S.-Rishra, District-Hooghly, Pin Code – 711228, West Bengal. --- --- Petitioner Versus 1. The State of Jharkhand, through the Department of Energy, having its office at SBI Building, Project Bhawan, Dhurwa, Ranchi, P.O. Dhurwa, P.S. Jagannathpur, District- Ranchi-834004, Jharkhand. 2. Jharkhand Bijli Vitran Nigam Limited, through its Managing Director, having its office at Engineering Building, HEC, Dhurwa, P.O. & P.S. Dhurwa, District -Ranchi, Jharkhand-834002. 3. Finance Controller, JBVNL having its office at Engineering Building, HEC, Dhurwa, P.O. & P.S. Dhurwa, District -Ranchi, Jharkhand-834002. 4. General Manager (Project and Financial Management), JBVNL, having its office at Engineering Building, HEC, Dhurwa, P.O. & P.S. Dhurwa, District -Ranchi, Jharkhand-834002. 5. The General Manager (Rural Project), JBVNL, having its office at Engineers Building, P.O. & P.S. Dhurwa, District- Ranchi-834004, Jharkhand. --- --- Respondents With W.P. (T) No. 5722 of 2023
Legal Reasoning
passed by a co-ordinate Bench of this Court in M/s Techno Electric and Engineering Company Limited was affirmed by the Hon’ble Supreme Court after an adjudication on facts and while so the findings recorded in the said case cannot be re-opened in the present proceeding. According to the learned senior counsel, this batch of the writ petitions involves identical set of facts and issues and therefore the judgment of the co-ordinate Bench in M/s Techno Electric and Engineering Company Limited shall be binding on this Bench. The learned senior counsel invites our attention to “Mary Pushpam”2 to fortify his submission that a judgment rendered on facts cannot be reopened and deviated from by another co-ordinate Bench of the Court. The learned senior counsel also referred to “Official Liquidator”3 to submit that there is not even a bit of any tangible
Arguments
M/s. Anvil Cables Private Limited, a Private Limited Company incorporated and subsisting under the provisions of the Companies Act, 2013, having its Registered Office at 102 Krishna, 224, AJC Bose Road, P.O. & P.S. – A.J.C. Bose Road, District – Kolkata-700017 through its Constituted Attorney, Mr. Shailendra Kumar Singh, aged about 50 years, son of Shri Rabindra Nath Singh, resident of Dewanji Street, Hooghly, P.O. and P.S.-Rishra, District-Hooghly, Pin Code – 711228, West Bengal. --- --- Petitioner Versus 1. The State of Jharkhand, through the Department of Energy, having its office at SBI Building, Project Bhawan, Dhurwa, Ranchi, P.O. Dhurwa, P.S. Jagannathpur, District- Ranchi-834004, Jharkhand. 4 & batch cases W.P.(T) No. 6712 of 2023 2. Jharkhand Bijli Vitran Nigam Limited, through its Managing Director, having its office at Engineering Building, HEC, Dhurwa, P.O. & P.S. Dhurwa, District -Ranchi, Jharkhand-834002. 3. Finance Controller, JBVNL having its office at Engineering Building, HEC, Dhurwa, P.O. & P.S. Dhurwa, District -Ranchi, Jharkhand-834002. 4. General Manager (Project and Financial Management), JBVNL, having its office at Engineering Building, HEC, Dhurwa, P.O. & P.S. Dhurwa, District -Ranchi, Jharkhand-834002. 5. The General Manager (Rural Project), JBVNL, having its office at Engineers Building, P.O. & P.S. Dhurwa, District- Ranchi-834004, Jharkhand. --- --- Respondents With W.P. (T) No. 5773 of 2023 M/s. NCC Ltd. (formerly Nagarjuna Construction Company Ltd.), a company incorporated and registered under the Companies Act, 1956, having its registered office at NCC House, Madhapur, Hyderabad, 500081, through its authorized signatory, Piyush Kumar Gupta, son of Paresh Chandra Sahu, aged about 31 years, resident of Main Road, Chauka, P.O. & P.S. Chauka, District Seraikela Kharsawan, Jharkhand. Versus --- --- Petitioner 1. State of Jharkhand, through the Department of Energy, having its office at SBI Building, Project Bhawan, Dhurwa, Ranchi, P.O. Dhurwa, P.S. Jagannathpur, District- Ranchi-834004, Jharkhand. 2. Jharkhand Bijli Vitran Nigam Limited, a company incorporated under the Companies Act, having its office at Engineers Building, its P.O., P.S. Dhurwa, District-Ranchi, Jharkhand, Managing Director, having its place of business at Engineers Building, P.O. & P.S. Dhurwa, District Ranchi-834004, Jharkhand. 3. Finance Controller, JBVNL having its office at Engineers Building, through P.O. & P.S. Dhurwa, District- Ranchi-834004, Jharkhand. 4. Chief Engineer (R.E.), JBVNL, having its office at Engineers Building, P.O. & P.S. Dhurwa, District- Ranchi-834004, Jharkhand. 5. The General Manager (R-APDRP), JBVNL, having its office at Engineers Building, HEC, P.O. & P.S. Dhurwa, District -Ranchi- 834004, Jharkhand. --- --- Respondents With W.P. (T) No. 6471 of 2023 East India Udyog Ltd., Registered Office at C-8, Sector 3, Noida, Gautam Buddha Nagar, 201301, Uttar Pradesh through its authorized 5 & batch cases W.P.(T) No. 6712 of 2023 signatory, Senior Manager Projects, Shri Ashwani Pandey, son of Late Vijay Bahadur Pandey, Resident of Sharma Mohalla, Devi Nagar, Hesag, P.O. & P.S.-Hatia, Ranchi 834003. Versus --- --- Petitioner 1. State of Jharkhand, through the Department of Energy, having its office at SBI Building, Project Bhawan, Dhurwa, Ranchi, P.O. Dhurwa, P.S. Jagannathpur, District- Ranchi, 834004, Jharkhand. 2. Jharkhand Bijli Vitran Nigam Limited, (JBVNL) through Secretary a company incorporated under the Companies Act, having its office at Engineering Building, HEC, P.O. Dhurwa, P.S. Jagannathpur, Ranchi-834004, Jharkhand 3. Finance Controller, JBVNL having its office at Engineering Building, HEC, P.O. Dhurwa, P.S. Jagannathpur, Ranchi-834004, Jharkhand 4. Chief Engineer (R.E.), JBVNL, having its office at Engineering Building, HEC, P.O. Dhurwa, P.S. Jagannathpur, Ranchi-834004, Jharkhand 5. The General Manager (R-APDRP), JBVNL, having its office at Engineering Building, HEC, P.O. Dhurwa, P.S. Jagannathpur, Ranchi-834004, Jharkhand --- --- Respondents With W.P. (T) No. 6524 of 2023 East India Udyog Ltd., Registered Office at C-8, Sector 3, Noida, Gautam Buddha Nagar, 201301, Uttar Pradesh through its authorized signatory, Senior Manager Projects, Shri Ashwani Pandey, son of Late Vijay Bahadur Pandey, Resident of Sharma Mohalla, Devi Nagar, Hesag, P.O. & P.S.-Hatia, Ranchi 834003. Versus --- --- Petitioner 1. State of Jharkhand, through the Department of Energy, having its office at SBI Building, Project Bhawan, Dhurwa, Ranchi, P.O. Dhurwa, P.S. Jagannathpur, District- Ranchi, 834004, Jharkhand. 2. Jharkhand Bijli Vitran Nigam Limited, (JBVNL) through Secretary a company incorporated under the Companies Act, having its office at Engineering Building, HEC, P.O. Dhurwa, P.S. Jagannathpur, Ranchi-834004, Jharkhand 3. Finance Controller, JBVNL having its office at Engineering Building, HEC, P.O. Dhurwa, P.S. Jagannathpur, Ranchi-834004, Jharkhand 4. Chief Engineer (R.E.), JBVNL, having its office at Engineering 6 & batch cases W.P.(T) No. 6712 of 2023 Building, HEC, Dhurwa, P.O. Dhurwa, P.S. Jagannathpur, Ranchi- 834004, Jharkhand 5. General Manager (Rural Project), JBVNL, having its office at Engineering Building, HEC, P.O. Dhurwa, P.S. Jagannathpur, Ranchi-834004, Jharkhand --- --- Respondents With W.P. (T) No. 6529 of 2023 East India Udyog Ltd., Registered Office at C-8, Sector 3, Noida, Gautam Buddha Nagar, 201301, Uttar Pradesh through its authorized signatory, Senior Manager Projects, Shri Ashwani Pandey, son of Late Vijay Bahadur Pandey, Resident of Sharma Mohalla, Devi Nagar, Hesag, P.O. & P.S.-Hatia, Ranchi 834003. Versus --- --- Petitioner 1. The State of Jharkhand, through the Department of Energy, having its office at SBI Building, Project Bhawan, Dhurwa, Ranchi, P.O. Dhurwa, P.S. Jagannathpur, District- Ranchi, 834004, Jharkhand. 2. Jharkhand Bijli Vitran Nigam Limited, (JBVNL) through Secretary a company incorporated under the Companies Act, having its office at Engineering Building, HEC, P.O. Dhurwa, P.S. Jagannathpur, Ranchi-834004, Jharkhand 3. Finance Controller, JBVNL having its office at Engineering Building, HEC, P.O. Dhurwa, P.S. Jagannathpur, Ranchi-834004, Jharkhand 4. Chief Engineer (R.E.), JBVNL, having its office at Engineering Building, HEC, P.O. Dhurwa, P.S. Jagannathpur, Ranchi-834004, Jharkhand 5. General Manager (Rural Project), JBVNL, having its office at Engineering Building, HEC, P.O. Dhurwa, P.S. Jagannathpur, Ranchi-834004, Jharkhand --- --- Respondents With W.P. (T) No. 7060 of 2023 Sri Gopikrishna Infrastructure Pvt. Ltd., a company incorporated under the Companies Act, 2013, having its registered office at 30/B, Vengalrao Nagar, Hyderabad, P.O., P.S. & District Hyderabad, Telangana, through its Authorized signatory Shri Shamshad Ali, aged about 54 years, S/o Late Md. Shafiullah, R/o Raza Colony, Kanta Toli, P.S. Lower Bazar, P.O. Ranchi & District Ranchi. --- --- Petitioner Versus 1. The State of Jharkhand. 7 & batch cases W.P.(T) No. 6712 of 2023 2. The Secretary, Department of Energy, Government of Jharkhand, having its office at SBI Building, Project Bhawan, Dhurwa, P.O. Dhurwa, P.S. Jagannathpur & District Ranchi. 3. The Jharkhand Bijli Vitran Nigam Limited, a company incorporated under the Companies Act, having its office at Engineers Building, its P.O., P.S. Dhurwa, District-Ranchi, Jharkhand, Managing Director, having its place of business at Engineers Building, P.O. & P.S. Dhurwa & District Ranchi. 4. The Finance Controller, JBVNL having its office at Engineers through Building, P.O. & P.S. Dhurwa & District Ranchi. 5. The Chief Engineer (R.E.), JBVNL, having its office at Engineers Building, P.O. & P.S. Dhurwa & District Ranchi. 6. The General Manager (Rural Project), JBVNL, having its office at Engineers Building, P.O. & P.S. Dhurwa & District Ranchi. --- --- Respondents With W.P. (T) No. 7066 of 2023 Sri Gopikrishna Infrastructure Pvt. Ltd., a company incorporated under the Companies Act, 2013, having its registered office at 30/B, Vengalrao Nagar, Hyderabad, P.O., P.S. & District Hyderabad, Telangana, through its Authorized signatory Shri Shamshad Ali, aged about 54 years, S/o Late Md. Shafiullah, R/o Raza Colony, Kanta Toli, P.S. Lower Bazar, P.O. Ranchi & District Ranchi. --- --- Petitioner Versus 1. The State of Jharkhand. 2. The Secretary, Department of Energy, Government of Jharkhand, having its office at SBI Building, Project Bhawan, Dhurwa, P.O. Dhurwa, P.S. Jagannathpur & District Ranchi. 3. The Jharkhand Bijli Vitran Nigam Limited, a company incorporated under the Companies Act, having its office at Engineers Building, P.O., P.S. Dhurwa, District-Ranchi, Jharkhand, its Managing Director, having its place of business at Engineers Building, P.O. & P.S. Dhurwa & District Ranchi. 4. The Finance Controller, JBVNL having its office at Engineers through Building, P.O. & P.S. Dhurwa & District Ranchi. 5. The Chief Engineer (R.E.), JBVNL, having its office at Engineers Building, P.O. & P.S. Dhurwa & District Ranchi. 6. The General Manager (Rural Project), JBVNL, having its office at Engineers Building, P.O. & P.S. Dhurwa & District Ranchi. --- --- Respondents With W.P. (T) No. 7069 of 2023 8 & batch cases W.P.(T) No. 6712 of 2023 Sri Gopikrishna Infrastructure Pvt. Ltd., a company incorporated under the Companies Act, 2013, having its registered office at 30/B, Vengalrao Nagar, Hyderabad, P.O., P.S. & District Hyderabad, Telangana, through its Authorized signatory Shri Shamshad Ali, aged about 54 years, S/o Late Md. Shafiullah, R/o Raza Colony, Kanta Toli, --- --- Petitioner P.S. Lower Bazar, P.O. Ranchi & District Ranchi. Versus 1. The State of Jharkhand. 2. The Secretary, Department of Energy, Government of Jharkhand, having its office at SBI Building, Project Bhawan, Dhurwa, P.O. Dhurwa, P.S. Jagannathpur & District Ranchi. 3. The Jharkhand Bijli Vitran Nigam Limited, a company incorporated under the Companies Act, having its office at Engineers Building, its P.O., P.S. Dhurwa, District-Ranchi, Jharkhand, Managing Director, having its place of business at Engineers Building, P.O. & P.S. Dhurwa & District Ranchi. 4. The Finance Controller, JBVNL having its office at Engineers through Building, P.O. & P.S. Dhurwa & District Ranchi. 5. The Chief Engineer (R.E.), JBVNL, having its office at Engineers Building, P.O. & P.S. Dhurwa & District Ranchi. 6. The General Manager (Rural Project), JBVNL, having its office at Engineers Building, P.O. & P.S. Dhurwa & District Ranchi. --- --- Respondents With W.P. (T) No. 7074 of 2023 Sri Gopikrishna Infrastructure Pvt. Ltd., a company incorporated under the Companies Act, 2013, having its registered office at 30/B, Vengalrao Nagar, Hyderabad, P.O., P.S. & District Hyderabad, Telangana, through its Authorized signatory Shri Shamshad Ali, aged about 54 years, S/o Late Md. Shafiullah, R/o Raza Colony, Kanta Toli, --- --- Petitioner P.S. Lower Bazar, P.O. Ranchi & District Ranchi. Versus 1. The State of Jharkhand. 2. The Secretary, Department of Energy, Government of Jharkhand, having its office at SBI Building, Project Bhawan, Dhurwa, P.O. Dhurwa, P.S. Jagannathpur & District Ranchi. 3. The Jharkhand Bijli Vitran Nigam Limited, a company incorporated under the Companies Act, having its office at Engineers Building, P.O., P.S. Dhurwa, District-Ranchi, Jharkhand, its Managing Director, having its place of business at Engineers Building, P.O. & P.S. Dhurwa & District Ranchi. 4. The Finance Controller, JBVNL having its office at Engineers through 9 & batch cases W.P.(T) No. 6712 of 2023 Building, P.O. & P.S. Dhurwa & District Ranchi. 5. The Chief Engineer (R.E.), JBVNL, having its office at Engineers Building, P.O. & P.S. Dhurwa & District Ranchi. 6. The General Manager (Rural Project), JBVNL, having its office at Engineers Building, P.O. & P.S. Dhurwa & District Ranchi. --- --- Respondents With W.P. (T) No. 7076 of 2023 Sri Gopikrishna Infrastructure Pvt. Ltd., a company incorporated under the Companies Act, 2013, having its registered office at 30/B, Vengalrao Nagar, Hyderabad, P.O., P.S. & District Hyderabad, Telangana, through its Authorized signatory Shri Shamshad Ali, aged about 54 years, S/o Late Md. Shafiullah, R/o Raza Colony, Kanta Toli, --- --- Petitioner P.S. Lower Bazar, P.O. Ranchi & District Ranchi. Versus 1. The State of Jharkhand. 2. The Secretary, Department of Energy, Government of Jharkhand, having its office at SBI Building, Project Bhawan, Dhurwa, P.O. Dhurwa, P.S. Jagannathpur & District Ranchi. 3. The Jharkhand Bijli Vitran Nigam Limited, a company incorporated under the Companies Act, having its office at Engineers Building, P.O., P.S. Dhurwa, District-Ranchi, Jharkhand, its Managing Director, having its place of business at Engineers Building, P.O. & P.S. Dhurwa & District Ranchi. 4. The Finance Controller, JBVNL having its office at Engineers through Building, P.O. & P.S. Dhurwa & District Ranchi. 5. The Chief Engineer (R.E.), JBVNL, having its office at Engineers Building, P.O. & P.S. Dhurwa & District Ranchi. 6. The General Manager (Rural Project), JBVNL, having its office at Engineers Building, P.O. & P.S. Dhurwa & District Ranchi. --- --- Respondents With W.P. (T) No. 7079 of 2023 Sri Gopikrishna Infrastructure Pvt. Ltd., a company incorporated under the Companies Act, 2013, having its registered office at 30/B, Vengalrao Nagar, Hyderabad, P.O., P.S. & District Hyderabad, Telangana, through its Authorized signatory Shri Shamshad Ali, aged about 54 years, S/o Late Md. Shafiullah, R/o Raza Colony, Kanta Toli, P.S. Lower Bazar, P.O. Ranchi & District Ranchi. --- --- Petitioner 1. The State of Jharkhand. Versus 10 & batch cases W.P.(T) No. 6712 of 2023 2. The Secretary, Department of Energy, Government of Jharkhand, having its office at SBI Building, Project Bhawan, Dhurwa, P.O. Dhurwa, P.S. Jagannathpur & District Ranchi. 3. The Jharkhand Bijli Vitran Nigam Limited, a company incorporated under the Companies Act, having its office at Engineers Building, its P.O., P.S. Dhurwa, District-Ranchi, Jharkhand, Managing Director, having its place of business at Engineers Building, P.O. & P.S. Dhurwa & District Ranchi. 4. The Finance Controller, JBVNL having its office at Engineers through Building, P.O. & P.S. Dhurwa & District Ranchi. 5. The Chief Engineer (R.E.), JBVNL, having its office at Engineers Building, P.O. & P.S. Dhurwa & District Ranchi. 6. The General Manager (Rural Project), JBVNL, having its office at Engineers Building, P.O. & P.S. Dhurwa & District Ranchi. --- --- Respondents With W.P. (T) No. 160 of 2024 East India Udyog Ltd., Registered Office at C-8, Sector 3, Noida, Gautam Buddha Nagar, 201301, Uttar Pradesh through its authorized signatory, Senior Manager Projects, Shri Ashwani Pandey, age 37 years, son of Late Vijay Bahadur Pandey, Resident of Sharma Mohalla, Devi Nagar, Hesag, Ranchi 834003. Versus --- --- Petitioner 1. State of Jharkhand, through the Department of Energy, through Secretary, having its office at SBI Building, Project Bhawan, Dhurwa, Ranchi, P.O. Dhurwa, P.S. Jagannathpur, District- Ranchi, 834004, Jharkhand. 2. Jharkhand Bijli Vitran Nigam Limited, (JBVNL) through Secretary a company incorporated under the Companies Act, having its office at Engineering Building, HEC, P.O. Dhurwa, P.S. Jagannathpur, Ranchi-834004, Jharkhand 3. Finance Controller, JBVNL having its office at Engineering Building, HEC, P.O. Dhurwa, P.S. Jagannathpur, Ranchi-834004, Jharkhand 4. Chief Engineer (R.E.), JBVNL, having its office at Engineering Building, HEC, P.O. Dhurwa, P.S. Jagannathpur, Ranchi-834004, Jharkhand 5. General Manager (Rural Project), JBVNL, having its office at Engineering Building, HEC, P.O. Dhurwa, P.S. Jagannathpur, Ranchi-834004, Jharkhand --- --- Respondents 11 & batch cases W.P.(T) No. 6712 of 2023 CORAM: HON’BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE NAVNEET KUMAR --------- For the Petitioners : : Mr. Ajit Kumar Sinha, Sr. Advocate Mrs. Debolina Sen Hirani, Advocate Mr. Akshat Vachher, Advocate Ms. Kashyapi, Advocate Ms. Abhiti Vachher, Advocate [in W.P.T. Nos. 6471/2023, 6524/2023, 6529/2023 & 160/2024] Mr. Ajit Kumar, Sr. Advocate Ms. Tanya Singh, Advocate [in WPT Nos.6712/2023,7060/2023,7066/2023, 7069/2023, 7074/2023, 7076/2023 &7079/2023] : Mr. Ajit Kumar, Sr. Advocate Mr. Rohitashya Roy, Advocate Mr. Vibhor Mayank, Advocate [in WPT No. 5773/2023,5291/2023, 5341/2023 & 5574/2023] Mr. M.S. Mittal, Sr. Advocate Mr. Salona Mittal, Advocate Ms. Lavanya Gadodia, Advocate : For the Resp.-State : For the Resp.-JBVNL : [in WPT No. 5720/2023, 5721/2023 & 5722/2023] Mr. Rajiv Ranjan, Advocate General Mr. Ashok Kumar Yadav, Sr. S.C.-I Mr. Aditya Kumar, A.C. to Sr. S.C.-I Ms. Aparajita Chatterjee, Advocate Ms. Komal Tiwari, Advocate Mr. Manish Kumar, Sr. S.C. Ms. Nirupama, AC to Sr. S.C. ….... 9th April 2024 Per, Shree Chandrashekhar, A.C.J. In this batch of writ petitions, the petitioner-Firms are seeking reimbursement of the GST paid by them for the procurement of raw materials, intermediary components etc. and the bought-out items dispatched directly from the sub-vendors to the work site. In respect to these transactions that are categorized as indirect transactions, the 12 & batch cases W.P.(T) No. 6712 of 2023 respondents have put up an objection that the GST impact on the indirect transactions is not reimbursable and barred under clause 31 of the General Conditions of Contract (hereinafter referred as GCC). 2. Mr. Ajit Kumar Sinha, the learned senior counsel appearing for the East India Udyog Limited which has filed W.P(T) Nos.6471 of 2023, 6524 of 2023, 6529 of 2023 and W.P(T) No.160 of 2024 made the lead argument on behalf of the petitioner-Firms. To avoid the repetition, we shall reproduce the relief-clause in the writ petition filed by each of the petitioner-Firms. W.P.(T) No.6529 of 2023: “a) For issuance of an appropriate writ, order, or direction, declaring the action of the Respondent no.2 in withholding amount of GST impact, as manifestly arbitrary, violative of the doctrine of promissory estoppel and contrary to Article 14 of the Constitution of India. b) For issuance of an appropriate writ, order or direction, declaring that being satisfied and in view of introduction of GST during continuance of the ongoing Contract, the liability to pay GST shall be that of the Respondents in terms of the work order incorporating the impact of GST and as such the Respondents be directed to forthwith pay the withheld amount as applicable to MSME organizations and relevant provisions of law against various bills of the Petitioner pending since July, 2019. c.) For issuance of an appropriate writ, order or direction, holding and declaring that in view of the Work Order incorporating the impact of GST, read with the bid document, the Petitioner is entitled for impact of GST along with interest as applicable to MSME organizations in accordance with the MSME Act and relevant provisions of law, since the GST liability has been discharged by the Petitioner out of its own pocket and can be viewed on the State GST portal which has been illegally withheld by the Respondent no.2 from July 2019 onwards, thus doubly penalizing the Petitioner, i.e., on one hand, the Petitioner is regularly depositing the GST amount as a statutory requirement and on the other hand, the Respondent No.2 is withholding the GST from the Petitioner's invoices. d) For issuance of an appropriate writ, order, or direction holding and declaring that the Petitioner is entitled for reimbursement of GST due to the fact that the Respondent No.2 has deposited TDS on CGST and SGST @ 1% each of the Gross Value of GST invoices from the date of applicability i.e., 01.10.2018. e) For issuance of any other appropriate writ(s)/order(s)/directions(s) as Your Lordships may deem just and proper in the facts and circumstances of the case for imparting substantial justice to the Petitioner.” 3. In W.P(T) Nos.5720 of 2023, 5721 of 2023 and 5722 of 13 & batch cases W.P.(T) No. 6712 of 2023 2023, Mr. M.S Mittal, the learned senior counsel advanced the arguments on behalf of M/s Anvil Cables Private Limited. W.P.(T) No. 5720 of 2023: (i) For issuance of an appropriate writ, order or direction, including a writ in the nature of declaration, declaring the action of the Respondent JBVNL in withholding amount of GST impact of Rs.8,32,93,388.43 in respect of the Giridih Project under the Din Dayal Upadhyay Gram Jyoti Yojna while paying bills from the month of July, 2017, is wholly arbitrary, unreasonable in as much as the Respondent JBVNL was bound by the circulars issued by Rural Electrification Corporation which mandated payment of increase in contract price due to introduction of GST to the contractor for the entire contract, i.e., including bought-out transactions / sales in transit, and further because similar benefit has been extended to other contractors under the same project; (ii) For issuance of an appropriate writ, order or direction, including a writ in the nature of declaration, declaring that in view of introduction of GST during the continuance of the ongoing Contract, the liability to pay GST shall be that of the Respondents Employer in as much under the GST regime, the liability of payment is on 'supply' of goods, i.e., when the Petitioner supplied the goods to the Respondent JBVNL. (iii) For issuance of an appropriate writ, order or direction, including a writ in the nature of mandamus, directing the Respondent JBVNL to make payment of Rs. 8,32,93,388.43 in respect of the Giridih Project (under the DDUJGY Scheme monitored by REC), paid by the Petitioner due to introduction of GST and which has been illegally withheld by the Respondents from July 2017 onwards. (iv) For issuance of any other appropriate writ(s)/ order(s)/ direction(s) as Your Lordships may deem just and proper in the facts and circumstances of the case for imparting substantial justice to the Petitioner. 4. Mr. Ajit Kumar, the learned senior counsel appears for Sri Gopikrishna Infrastructure Private Limited which has filed W.P(T) Nos.6712 of 2022, 7060 of 2023, 7066 of 2023, 7069 of 2023, 7074 of 2023, 7076 of 2023 and W.P(T) No.7079 of 2023. W.P.(T) No. 6712 of 2023: i. For issuance of a writ of Declaration declaring that the action of the respondent JBVNL in withholding the payment of amount of GST impact from the initiation of the work i.e. 09.03.2016 till the completion of work i.e. 30.06.2019 as manifestly arbitrary, illegal, in contravention of Article 14 of the Constitution as well as violative of the doctrine of promissory estoppel. ii. For further declaring that in view of the introduction of GST during the continuance of ongoing contract, the liability to pay GST amounts shall be that of the respondents particularly as per the terms & conditions 14 & batch cases W.P.(T) No. 6712 of 2023 of the tender and as such, the respondent JBVNL be directed to forthwith pay the withheld amount from various bills of the petitioner from the initiation of the work i.e. 09.03.2016 till the completion of work i.e. 30.06.2019. iii. For holding and declaring that in view of the terms and conditions contained in the Bid document, the Petitioner is entitled for impact of GST along with interest from March 2016 onwards, since the GST liability has been discharged by the Petitioner out of its own pocket and can be viewed on the State GST Portal, thus, doubly penalizing the petitioner i.e., on one hand, the petitioner is regularly depositing the GST amount as a statutory requirement and on other hand, the Respondent is withholding the GST amount from the Petitioner's tax invoice. iv. For holding and declaring that the Petitioner is entitled for reimbursement of GST amount due in view of the fact that Respondent have deposited TDS on CGST and SGST @ 1% each of gross value of GST invoice from the date of applicability i.e. from 01/09/2018. AND/OR The petitioners pray for issuance of any other appropriate writ(s), order(s), Direction(s) for which the petitioner is found legally entitled to and also for doing conscionable justice to the petitioners. 5. Mr. Rohitashya Roy, the learned counsel has appeared for M/s NCC Limited which filed W.P.(T) Nos. 5773 of 2023, 5291 of 2023, 5341 of 2023 and 5574 of 2023. W.P.(T) No. 5291 of 2023: (a) For issuance of an appropriate writ, order or direction, declaring the action of the Respondent in withholding amount of GST impact while paying bills from the month of September, 2019, as manifestly arbitrary, violative of the doctrine of promissory estoppel and contrary to Article 14 of the Constitution of India; (b) For issuance of an appropriate writ, order or direction, declaring that being satisfied and in view of introduction of GST during the continuance of the ongoing Contract, the liability to pay GST shall be that of the Respondents in terms of the work order incorporating the impact of GST and as such, the Respondents be directed to forthwith pay withheld amount from various bills of the petitioner since September, 2019. (c) For issuance of an appropriate writ, order or direction, holding and declaring that in view of the Work Order incorporating the impact of GST, read with the Bid document, the Petitioner is entitled for impact of GST along with interest from September, 2019 onwards, since the GST liability has been discharged by the Petitioner out of its own pocket and can be viewed on the State GST Portal which has been illegally withheld by the Respondents from September, 2019 onwards, thus, doubly penalizing the petitioner i.e., on one hand, the petitioner is regularly depositing the GST amount as a statutory requirement and on other hand, the Respondent is withholding on ad-hoc basis the GST from Petitioner's tax invoice. (d) For issuance of an appropriate writ, order or direction, holding and 15 & batch cases W.P.(T) No. 6712 of 2023 declaring that the Petitioner is entitled for reimbursement of GST due to the fact that Respondent have deposited TDS on CGST and SGST @ 1% each of gross value of GST invoice from the date of applicability i.e. from 01/09/2018. (e) For issuance of any other appropriate writ(s)/ order(s)/ direction(s) as Your Lordships may deem just and proper in the facts and circumstances of the case for imparting substantial justice to the Petitioner. 6. This is admitted at the Bar that these writ petitions are based on similar facts and the only difference that can be pointed out is with respect to the date of the Letter of Award and the execution of the Agreement with the Jharkhand Bijli Vitran Nigam (in short, JBVNL). The facts in brief are that for the rural electrification under the Dindayal Upadhyay Gram Jyoti Yojna (in short, DDUGJY), the bids were invited by the JBVNL on different dates and the petitioner- Firms were selected for the implementation of the scheme. As per clause 10.7 and clause 31 of the GCC, any increase in the price of the indirect transactions on account of a change in the tax regime was to be borne by the Contractor as the price quoted thereon was inclusive of the taxes. The direct transactions are confined to the purchase of materials by the JBVNL directly from the petitioner-Firms whereunder the price quoted is exclusive of taxes. The other transactions labeled as indirect transactions included the bought-out items and the materials procured by the petitioner-Firms from the other vendors and sold to the JBVNL. As the transactions involved in the implementation of the rural electrification works fell under the definition of “supply” as defined under section 7(1) of the GST Act, the concerns about the differentiation made between the direct and indirect transactions were raised from time to time. The REC issued a circular on 30th June 2016 which clarified that the impact of the GST upon the contract shall be considered in totality. On the same lines, the REC issued another circular on 19th June 2018 making further clarification as to the impact of the GST on indirect and bought-out 16 & batch cases W.P.(T) No. 6712 of 2023 transactions. This is common ground that a pre-bid clarification meeting was held and clause 10.7 of the GCC was amended and that was incorporated in the LOAs through clause 28 therein. The stand taken by the State of Jharkhand is that notwithstanding the amendment in clause 10.7 the provision under clause 31 of the GCC shall apply and the Contractor cannot claim reimbursement of the GST impact on the procurement of raw materials, intermediary components etc., and the bought-out items. 7. The main plank of the petitioner-Firms is the judgment rendered in W.P.(T) No. 4885 of 2022 and analogous cases filed by M/s. Techno Electric and Engineering Company Limited wherein a co-ordinate Bench of this Court held that the action of the respondent- JBVNL offends the equality clause under Article 14 of the Constitution of India inasmuch as a refusal to reimburse the Contractor the GST impact on indirect transactions shall breach the rule of promissory estoppel and be against the doctrine of legitimate expectation. The writ Court further held that the JBVNL which continued to pay the GST impact on the affected transactions in totality and adhered to the amended clause 10.7 of the GCC till August 2019 could not have stopped the reimbursement and started recovering the payments so made to the Contractors on a specious ground that it was a provisional arrangement for the GST reimbursement. The writ Court further held that there is no ambiguity or conflict between the contract documents and the effect of the amendment in clause 10.7 of the GCC cannot be taken away on the ground that clause 31 reflects a different intention. Referring to section 64-A of the Sale of Goods Act, 1930, the writ Court held that the respondents are under an obligation to pay the taxes, duty and levies in the event of any change in the law and the Contractor has a 17 & batch cases W.P.(T) No. 6712 of 2023 right to add such additional amount of tax to the contract price and recover the GST impact from the respondents. 8. The judgment in “M/s Techno Electric and Engineering Company Limited”1 was challenged by the State of Jharkhand in the Special Leave Petition (Civil) Diary No(s). 35251 of 2023 and that was dismissed observing as under: “Delay condoned. Having heard the learned senior counsel for the petitioners as also the learned senior counsel for the respondents, keeping in view the factual aspects involved in the instant case, we see no reason to interfere. However, on the larger issue relating to the question of law which has been raised, the same is left open to be considered if it arises in an appropriate fact situation. Petition(s) stand(s) disposed of along with the pending application(s), if any.” 9. Mr. Ajit Kumar Sinha, the learned senior counsel appearing for the East India Udyog Limited submits that the order