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IN THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM & ARUNACHAL PRADESH) PRINCIPAL SEAT
SOUMITRA SAIKIA
Md. Muslim Ali, Son of Late Makbul Ali – Appellant
Versus
State of Assam – Respondent
The parties executed the contract on 13th June 2019, as indicated in the document (!) .
| Table of Content |
|---|
| 1. factual background regarding the contract work and gst. (Para 1 , 2) |
| 2. petitioner's arguments regarding gst payments. (Para 3 , 4 , 5 , 6) |
| 3. court's observations on the respondent's compliance with gst laws. (Para 7 , 8 , 9 , 10 , 11) |
| 4. court's directive for procedure compliance under applicable categories. (Para 12) |
| 5. conclusion directing authorities to follow prescriptive actions. (Para 13 , 14) |
JUDGMENT :
SOUMITRA SAIKIA, J.
The petitioner before this Court is a registered Civil Contractor with the PWD (Roads), Assam. The petitioner has executed several works for the department and has earned good reputation in his line of work. Since the year 2000, the Government of India has initiated a scheme “Pradhan Mantri Gram Sadak Yojana”(PMGSY) to strengthen roads in the rural areas of the country for boosting economic activities. The scheme is fully sponsored by the Central Government under the Ministry of Rural Development. These Village roads are constructed as per the specifications of the Indian Road Congress (IRC), which is the Apex body of Highway Engineers in the country. The PWD (Border Roads), Government of Assam floated a tender by electronic process on 18.01.
The main legal point established in the judgment is the binding effect of the settlement between the parties, the waiver of the right to seek re-employment by the workmen, and the entitlement of the ....
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The combination of eyewitness testimonies, recovery of the weapon used, and forensic examination results can establish guilt in criminal cases, even based on circumstantial evidence.
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