Authority: Supreme Court of India, Civil Appellate Jurisdiction
Order Date: 01 October 2026
Case Overview
- Parties: Appellant – Kunal BSBK Joint Venture Ltd; Respondent – Chhattisgarh Housing Board (CGHB).
- Origin: Kunal BSBK filed W.P. (C) No. 6197 of 2024 under Article 226 seeking enforcement of contractual rights for refund of Goods and Services Tax (GST) paid, relying on Clause 2.14.A of the contract which states that service tax is not applicable and, if applicable, shall be reimbursed by CGHB.
- Contractual provisions: Clause 2.14.A (taxes) and Clause 1.21 (Arbitration Clause) requiring disputes arising out of the contract to be referred to the Deputy Housing Commissioner for decision within stipulated periods.
- High Court Findings: Interpreted the arbitration clause as covering the GST refund dispute, dismissed the writ petition as frivolous, held the claim not maintainable before a writ court, and dismissed a review petition dated 06‑10‑2025.
- Arguments before Supreme Court: Senior counsel Mukul Rohatgi (appellant) argued the dispute does not fall within the arbitration clause; senior counsel Apoorv Kurup (respondent) contended the opposite and cited earlier High Court judgments.
- Supreme Court Observations: Determined that the GST refund dispute arising from Clause 2.14.A is not covered by the arbitration clause dated 05‑02‑2016; the High Court was not justified in dismissing the writ petition on the basis of an existing arbitration agreement.
Final Outcome
- The Supreme Court set aside the High Court’s orders in Writ Petition (C) No. 6197 of 2024 and REVP No. 320 of 2025.
- The petitions are restored to their original numbers for further hearing on merits before the High Court.
- The appeals are allowed to the extent indicated; any pending applications are disposed of.
- The parties are permitted to raise all questions of law and fact before the High Court, which will consider the submissions in accordance with law and the scope of judicial review.
Topics: GST Refund, Arbitration, Contractual Dispute