Home Case Index All Cases GST GST + HC GST - 2023 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (9) TMI 269 - HC - GSTSeeking direction to consider and dispose representations - Representations made before the authorities seek settlement of various dues that the petitioners claim as against the respondents pursuant to being successful bidders in the tenders awarded to them and completion of works - HELD THAT - Since Mr. Sajeev (respondents) would accede to the position that the representations dated 27.12.2022 have, indeed, been received by the respondents, a time limit of six (6) weeks from date of receipt of a copy of this order is fixed, during which time, the petitioners shall be called upon by issuance of notice, heard and their representations disposed in accordance with law taking into account the mentioned Notifications as well as any other applicable Notifications, orders/Circulars in this regard. Petition disposed off.
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.
|