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2023 (7) TMI 1540 - HC - GSTReimbursement of the amount of Goods and Services Tax (GST) leviable upon the petitioner @ 12% after adjusting the tax benefit of pre-GST regime which is already embedded in respect of work awarded to the petitioner - HELD THAT - In view of the limited prayer made by the petitioner in this writ application the same stands disposed of with a liberty to the petitioner to file a fresh representation giving in details his claim before the respondent No. 3 within a period of three weeks and if such representation is preferred the respondent No. 3 shall consider it and pass a reasoned and speaking order within a period of four weeks from the date of submission of the representation. Application disposed off.
In the judgment from the Jharkhand High Court, the petitioner sought a directive for the respondent No. 3 to address a representation filed on November 10, 2022. The petitioner requested reimbursement for the Goods and Services Tax (GST) at 12%, which was imposed post-GST regime implementation, affecting a contract initially governed by pre-GST tax structures. The contract in question, Agreement No. 01/SBD/2016-17 dated April 12, 2016, was for constructing a bypass on Hata-Musabani Road, awarded through an e-tender by the State of Jharkhand.
The petitioner argued that prior to GST, they were liable for excise duty, central sales tax, and VAT, which were embedded in the contract. Post-GST, the petitioner faced an additional 12% GST liability on bills related to pre-GST work, prompting a reimbursement claim. The petitioner's representation to respondent No. 3 had not been addressed, leading to the filing of this writ application. The court disposed of the writ, allowing the petitioner to file a detailed fresh representation to respondent No. 3 within three weeks. Respondent No. 3 is then required to consider and issue a "reasoned and speaking order" within four weeks of receiving the representation.
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