SHRISHTI ENTERPRISES vs MUNICIPAL COUNCIL AND OTHERS

CWP-11144-2026 1 2026:PHHC:095113-DB 114 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-11144-2026 Date of decision:-14.07.2026 Shrishti Enterprises ...Petitioner Versus Municipal Council. Ambala Sadar and others ...Respondents CORAM: HON’BLE MR. JUSTICE SUVIR SEHGAL HON’BLE MR. JUSTICE DEEPINDER SINGH NALWA Present: Mr. Karan Nehra, Advocate and Mr. Reshabh Bajaj, Advocate for the petitioner. FR AK HK SUVIR SEHGAL, J.(ORAL) 1. This writ petition has been filed, inter alia, for issuance of a writ of certiorari for setting aside letters dated 25.03.2023 as well as 01.08.2023, Annexures P7 and P9, sent by respondents No.3 and 4 whereby petitioner’s claim for reimbursement of excess GST has been rejected. 2. Counsel for the petitioner states that the petitioner was awarded a work of providing and fixing of high mast at junctions, fixing of LED luminaires etc. vide agreement dated 02.11.2020, Annexure P3. Counsel submits that the petitioner has completed the installation work, but its operation and maintenance is being undertaken by him. Counsel submits that during the pendency of the contract, GST rates on construction activities has been increased from 12% to 18% and petit