2023 (8) TMI 1531 - HC - GST

Inaction of the respondent/Department for having failed to reimburse 12% GST on the tender amount - HELD THAT - It is not in dispute that the entire tender process and allocation of work by respondent/Department is post coming into force of Goods and Services Tax. If petitioner who is a registered Civil Contractor has completed the tender work respondent/Department being a service recipient is under bounden duty to reimburse GST amount of Rs.2, 16, 51, 903/- in terms of Section 13 of The Central Goods and Services Tax Act 2017. It is also not in dispute that petitioner who is a class-I contractor having rendered service is under mandatory duty to pay GST amount to the department. Equally respondent/Department is under bounden duty to reimburse the GST amount. It is borne out from the records that since necessary payment at the petitioner s end the applicable GST being statutory requirement the respondent/Department ought to have reimbursed 12% GST amount on the total work done by petitioner. Since there is total inaction on the part of respondent/Department this is a fit case where mandamus needs to be issued. The respondent is hereby directed to reimburse GST amount as indicated in the representation dated 15.04.2023 vide Annexure-E - Petition allowed.

Summary

The High Court of Karnataka ordered the respondent/Department to reimburse 12% GST amount of Rs.2,16,51,903 to a registered Civil Contractor for completed work. The Court allowed the writ petition and directed the reimbursement within six weeks.