2023 (10) TMI 1355 - HC - GST

Seeking to command the opposite parties to make payment of GST along with interest, on the value of work done for all contracts for which agreement were entered into with PWD/RED prior to 01.07.2017 - non-imposition of any penalty/charges/interest upon petitioner firm - HELD THAT - Petitioner claims that Value Added Tax regime was changed to G.S.T. and he has deposited certain amount as tax. Earlier the work order against which the petitioner was working, he was entitled for payment of amount along with VAT/GST amount. Although, the VAT amount was paid to the petitioner but the GST amount was not paid, hence, the petitioner could not deposit the GST amount also with the Tax Department. Petitioner claims that he is entitled to the said GST amount from the respondents. He further claims that the work was performed for the respondent no.5/Executive Engineer, Rural Engineering Department, Hardoi, U.P. and respondent no. 6/Executive Engineer, Nirman Khand II, Public Works Department, Hardoi, U.P. In the given facts and circumstances of the case, the petitioner is permitted to move a fresh representation before the respondent nos. 5 6 annexing therewith all the documents in support of his claim, within a period of one week from today. The present writ petition is disposed of.

Summary

Issues involved:
The issues involved in the judgment are related to non-payment of GST amount to the petitioner for work done under contracts with PWD/RED prior to 01.07.2017 and the enforcement of a notice by the opposite party no.7.

Non-payment of GST amount:
The petitioner filed a writ petition seeking a mandamus to command the opposite parties to make payment of GST along with interest for work done under contracts with PWD/RED before 01.07.2017. The petitioner claimed that although the VAT amount was paid, the GST amount was not, preventing the petitioner from depositing the GST amount with the Tax Department. The petitioner asserted entitlement to the GST amount from the respondents, specifying that the work was performed for Executive Engineers of Rural Engineering Department and Public Works Department in Hardoi, U.P.

Court's Decision:
The Court permitted the petitioner to submit a fresh representation to the respondent nos. 5 & 6 within one week, including all supporting documents for the claim. If such representation is made, the respondent nos. 5 & 6 are directed to decide on it within four weeks from the date of presenting a certified copy of the order along with the representation. The writ petition was disposed of with these directions.