2020 (6) TMI 829 - HC - GST

Inaction on the part of the respondents so far as return of additional tax to be paid by the petitioner in the light of the introduction of the new tax regime under the GST Law - HELD THAT - The writ petition stands disposed of with a direction to the respondent No.2 to take a decision on the representation that the petitioner has made for the refund of the additional tax burden suffered by the petitioner.

Summary

Issues involved:
Challenge to inaction by respondents regarding return of additional tax under GST Law.

Analysis:
The petitioner, a Civil Contractor, challenged the inaction of the respondents in returning the additional tax paid due to the introduction of the GST Law. The petitioner had entered into an agreement with the State Government for civil works, where he had to pay all taxes. However, with the implementation of the new tax regime, the petitioner had to pay additional taxes. The petitioner contended that as per the rules, the authorities were obligated to refund the additional tax burden. Despite repeated approaches by the petitioner, no decision had been made by the State Authorities on the refund application. The petitioner referred to a previous order and sought similar relief.

The State counsel did not object to the relief sought by the petitioner, leading to the disposal of the writ petition with a direction to respondent No.2 to decide on the representation for the refund of the additional tax burden. The court expected the decision to be made within 60 days, urging the State authorities to consider relevant rules, regulations, guidelines, and agreement conditions while deciding on the refund. The writ petition was disposed of accordingly.