Bombay High Court

UNIQUE CONSTRUCTIONversusTHE BHARAT SANCHAR NIGAM LTD

Decided: 7 September 2026
Disposal: DISPOSED OFF

Holding

The Court directed BSNL to decide the petitioner’s representation regarding GST payment and interest within six weeks and disposed of the petition.

Summary

The petitioner, Unique Constructions, filed a writ petition seeking a court direction to Bharat Sanchar Nigam Ltd. (BSNL) to promptly consider a representation dated 15 March 2023 demanding payment of outstanding GST of Rs.46,13,782 along with penal interest of Rs.4,56,423 and interest at 18% per annum. The petitioner alleged that BSNL deliberately avoided paying the GST, making the petitioner a scapegoat. The court noted that a prior decision in Introspective Detective Private Limited & Anr. v. General Manager, B.S.N.L., Gorakhpur & Ors. was analogous, though BSNL had not contested its liability before the Allahabad High Court. It observed that BSNL had been served with the representation since 14 March 2023 but had not appeared. Consequently, the court directed BSNL to decide the representation within six weeks of the order and allowed any additional affidavit within one week. The petition was thereafter disposed.

Issues considered

Whether the High Court can compel BSNL to decide a pending representation demanding GST payment and interest.
Whether the petitioner’s allegation of BSNL deliberately avoiding GST liability warrants judicial intervention.

Subjects

GST
penal interest
writ petition
government liability
representation
BSNL
tax compliance

Judgment

                                                                               46-wp 1257-25.doc
ARJUN
MACHHINDRA                     IN THE HIGH COURT OF JUDICATURE AT BOMBAY
KADAM
                                   ORDINARY ORIGINAL CIVIL JURISDICTION
Digitally signed by
ARJUN
MACHHINDRA                             WRIT PETITION NO. 1257 OF 2025
KADAM
Date: 2026.09.08
16:30:39 +0530
                      Unique Constructions                                    … Petitioner
                             Versus
                      The Bharat Sanchar Nigam Ltd. & Ors.                    ... Respondents

                                          __________________________

                      Mr. V. H. Narvekar for the Petitioner.
                      Ms. Shruty Vyas a/w. Mr. Ashutosh Misra for Respondent No.2.
                      Mr. Himanshu Takke, AGP for the Respondent-State.
                      Ms. Aishwarya V. (through VC) a/w. Ms. Dakshta Uppal for Ms.
                      Sonam Chandwani i/b KS Legal & Associates for Respondent No.1.
                                          __________________________

                                                   CORAM       : M. S. KARNIK AND
                                                                 SANDESH D. PATIL, JJ.
                                                   DATED       : 7th SEPTEMBER, 2026.

                      P.C. :

                      1.          Heard learned counsel for the petitioner.

                      2.          By this petition, the petitioner is seeking direction to

                      respondent No.1 to forthwith consider and decide the representation

                      dated 15th March, 2023 addressed by the petitioner to respondent

                      No.1 requesting for making payment of the GST of Rs.46,13,782/-

                      along with the penal interest amount of Rs.4,56,423/- together with

                      an interest of 18% per annum.



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3.          It is the contention of the petitioner that respondent No.1

has purposely not paid the GST in order to avoid liability and is

making the petitioner a scapegoat.

4.          Prima-facie, we find that the decision relied upon by the

petitioner in Introspective Detective Private Limited & Anr. Vs.

General Manager, B.S.N.L., Gorakhpur & Ors. 2009 SCC OnLine All

2615 : (2010) 27 VST 321 would cover the petitioner’s case as well.

However, before the Allahabad High Court, the BSNL had not

disputed its liability to pay the service tax.

5.     We find that the representation made by the petitioner is under

consideration of respondent No.1 since 14 th March, 2023. Though

the BSNL is duly served, there is no appearance on behalf of the

BSNL.

6.          Learned counsel for respondent No.1 to file Affidavit-in-

Reply.

7.          Since the representation has been made with a request to

make outstanding GST payment along with interest @ 18% per

annum, we direct respondent No.1 to take a decision on such

representation expeditiously and in any case within a period of six

weeks from the date of communication of this Order.

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                                                       46-wp 1257-25.doc

8.           Additional Affidavit, if any, be permitted along with copy

of such representation within a period of one week.

9.           The petition is disposed of.




     (SANDESH D. PATIL, J.)                       (M. S. KARNIK, J.)




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