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2023 (9) TMI 269 - HC - GST


Issues involved:
The issues involved in the judgment are mandamus seeking direction for officials of various Government Departments to consider and dispose representations regarding settlement of dues related to GST liability and reimbursement.

Details of the judgment:
The petitioners, construction companies awarded tenders by Government Departments, filed representations seeking settlement of dues related to successful completion of works under the tenders and remittance of GST. They claim to have remitted 18% GST on the turnover from the contracts but have been reimbursed only 12%. The petitioners argue that specific Notifications such as Notification No. 11/2017, Notification No. 20/2017, and Notification No. 03/2022 should be considered by the respondents for proper fixation of GST liability and reimbursement.

The Court, noting that the representations have been received by the respondents, directs a time limit of six weeks for the respondents to call upon the petitioners, hear them, and dispose of their representations in accordance with law. The respondents are instructed to consider the mentioned Notifications along with any other applicable Notifications, orders, or Circulars in this regard during the disposal process.

The Writ Petitions are disposed of with no costs incurred by either party.

 

 

 

 

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