2024 (9) TMI 1157 - HC - GST

Seeking relief by way of direction upon the respondents authority concerned to bear the additional 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) incorporating the applicable GST while preparing Bill of Quantities (BOQ) for inviting the bids. HELD THAT - This writ petition is disposed of by giving liberty to the petitioners 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 with in four weeks from date. On receipt of such representations 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. Petition disposed off.

Summary

The Calcutta High Court disposed of the writ petition WPA 7792 of 2024, allowing the petitioners to file a representation before the Additional Chief Secretary, Finance Department, Government of West Bengal regarding additional tax liability on government contracts due to GST. The Additional Chief Secretary must make a decision within four months after consulting relevant departments and considering all judgments. No coercive action shall be taken against the petitioners until a final decision is made.