2023 (7) TMI 1290 - HC - GST

Entitlement for difference of Goods and Service Tax paid by him after issuance of work order pursuant to the circular dated 13.07.2022 issued by the Ministry of Finance, Government of India - HELD THAT - Considering the nature of grievance raised by petitioner based on the notification issued by Government of India and also Clause 7.2 of the tender document without entering into merits on the claim of petitioner, this petition is disposed off permitting petitioner to submit detailed representation before the respondents No.4 to 7 and in the event, the representation is submitted, the concerned authorities shall consider and decide the same strictly in accordance with law expeditiously preferably within a period of four weeks from the date of receipt of representation keeping in mind the circular dated 13.07.2022 issued by Government of India as also the Clause 7.2 of the tender documents. This petition stands disposed off.

Summary

Issues involved: Petitioner's entitlement to GST refund as per circular issued by Ministry of Finance, Government of India.

Summary:

Issue 1: Entitlement to GST refund
The petitioner claimed entitlement to a GST refund due to a change in the tax rate from 12% to 18% after being awarded a road widening and strengthening contract. The petitioner argued that as per Clause 7.2 of the tender documents, they were entitled to the refund. Despite submitting a representation, the respondents did not consider it. The State counsel did not object to the petitioner's request for a direction to consider and decide the pending representation.

The court, without delving into the merits of the claim, disposed of the petition by allowing the petitioner to submit a detailed representation to the relevant authorities. The authorities were directed to consider and decide the representation within four weeks, in accordance with the law and the circular issued by the Government of India and Clause 7.2 of the tender documents.