2023 (8) TMI 300 - HC - GST

Refund of excess GST - change of GST rate on works contract from 12% to 18% w.e.f. 18.07.2022 - petitioner submits that petitioner may be permitted to submit fresh representation before respondents No.2 3 and in turn, they may be directed to consider and decide the same within specified time - HELD THAT - This writ petition stands disposed of permitting petitioner to submit fresh representation before respondent No.2 3, raising grievance as raised in this writ petition. On petitioner's submitting representation, respondents No.2 3 shall consider and decide the same at the earliest preferably within an outer limit of 60 days from the date of receipt of this order.

Summary

Issues involved:
The issue involves seeking a direction for the refund of excess GST paid due to a change in the GST rate on works contract from 12% to 18% w.e.f. 18.07.2022.

Summary:

Issue 1: Representation for refund of excess GST

The petitioner sought a direction for the respondents to decide on the representation made for the refund of excess GST paid following the change in the GST rate on works contract. The petitioner's counsel argued that other departments of the State Government had already decided on similar refunds, and the Public Works Department should also consider the petitioner's claim. The petitioner had submitted a detailed representation to the concerned authority, but the State counsel pointed out that the representation was not submitted to the appropriate authority for consideration.

Decision:
The court disposed of the writ petition by allowing the petitioner to submit a fresh representation before the relevant authorities and directed them to consider and decide on the claim within 60 days. The authorities were instructed to take into account similar decisions made by the State Government for contracts with other departments while making their decision.