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The Delhi High Court upheld the evidentiary value of Chartered Accountant (CA) Certificates for proving the quantum of a claim in a dispute between Hindustan Construction Co Ltd (HCC) and NHAI.
Background
HCC and NHAI entered into a contract for the four-laning of a highway. HCC delayed completion of the project by three years and disputes arose on account of the additional costs incurred by HCC. Arbitration followed.
Relying on HCC's CA certificates and the monthly project progress reports, the award partially allowed HCC's claims in the sum of ₹537 million for the actual cost incurred by HCC. The award was challenged in the High Court, including on the evidentiary value of the CA certificates.
Decision
The High Court held that the award of monies based on the CA certificates was justified. The evidentiary value of CA Certificates had been recognised in earlier disputes between the same two parties. Furthermore, NHAI had also failed to establish why the CA Certificates could not be relied upon.
This decision reinforces that CA verified certificates can be relied on to prove actual expenses.
Footnote
* 2025:DHC:922 pronounced on 16 October 2025.
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