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2023 (6) TMI 91 - HC - GSTAdditional tax liability incurred by the petitioner - additional payment on account of the introduction of the GST law - compliance of order of State Government dated 10.10.2018 - HELD THAT - Reliance placed in the case of M/s D.A.Enterprises v. State of Chhattisgarh and others 2022 (12) TMI 1136 - CHHATTISGARH HIGH COURT where it was held that The plain reading of the new amended Order of the State Government dated 30.09.2022 would reflect that the State Government has now for the Water Resources Department has taken a decision to ensure that the Additional Tax burden that has suffered by a Contractor in the event of a new tax that is imposed, the additional burden shall be reimbursed to the contract, subject to the Contractor furnishing the details of the difference of the tax liability and the additional tax that was required to be paid by the Contractor. Taking into consideration the judgment of this Court in the case of M/s D.A. Enterprises, the writ petition as of now stands disposed of permitting the petitioner to approach respondents No.2 to 5 in terms of the order of the State Government dated 10.10.2018 (Annexure P-2). The petitioner is also required to produce before the authority concern necessary proof of the additional tax liability incurred on account of the introduction of the GST law within a period of one week.
Issues:
1. Additional tax liability under GST law for contracts awarded before its introduction. Analysis: The petitioner filed a writ petition regarding the additional tax liability incurred due to the GST law introduced from 1.7.2017 onwards concerning a contract awarded before the GST law's implementation. The petitioner sought reimbursement of the additional tax paid, citing a policy decision by the State Government and a previous judgment in a similar case. The State Counsel agreed to consider the petitioner's claim upon submission of relevant proof of the additional tax liability incurred due to GST law. The Court, considering the arguments and the precedent set by a previous judgment, disposed of the writ petition, allowing the petitioner to approach the concerned authorities with a fresh claim and necessary proof within a week. The authorities were directed to scrutinize the claim within 90 days from receipt, in line with the State Government's order. No costs were awarded in this matter.
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