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2024 (3) TMI 1309 - HC - GSTAdditional tax liability for execution of subsisting Government contracts either awarded in the pre-GST regime or in the post-GST regime without updating the Schedule of Rates (SOR) - HELD THAT - This writ petition is disposed of by giving liberty to the petitioner to file appropriate representation in the aforesaid regard as referred in preceding paragraph of this order, before the Additional Chief Secretary, Finance Department, Government of West Bengal within four weeks from date. On receipt of such representation the Additional Chief Secretary, Finance Department shall take a final decision within four months from the date of receipt of such representation after consulting with all other relevant departments concerned.
Issues involved: Relief sought for additional tax liability in Government contracts u/s GST regime.
Summary: The writ petition was filed seeking direction for the authorities to bear the additional tax liability for executing Government contracts awarded in pre-GST or post-GST regime without updating the Schedule of Rates (SOR) to incorporate applicable GST in Bill of Quantities (BOQ). Additionally, relief was sought to neutralize the impact of unforeseen tax burden on ongoing contracts awarded before the introduction of GST. The petitioner requested to update the State SOR with applicable GST instead of West Bengal VAT. The High Court disposed of the petition by granting liberty to the petitioner to file a representation before the Additional Chief Secretary, Finance Department, Government of West Bengal within four weeks. The Additional Chief Secretary was directed to make a final decision within four months after consulting relevant departments. It was emphasized that the representation should be considered, and a final decision should be made after giving an opportunity of hearing to the petitioner or their representatives. No coercive action was to be taken against the petitioner until the final decision was made. Failure to make the representation within the stipulated time would render the order ineffective. The Court also noted that the Additional Chief Secretary must act in accordance with the law, pass a reasoned order on merit, and consider all relevant judgments of different High Courts that the petitioners intend to rely upon. The writ petition was thus disposed of with the mentioned observations and directions.
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