2024 (10) TMI 439 - HC - GST

Maintainability of petition - availability of alternative remedy under the Arbitration Act - Seeking direction to respondents to reimburse the extra GST amount paid, along with interest - HELD THAT - Needless to say that no disputed question of facts are involved in this case, therefore, the petitioner cannot be relegated to the Dispute Resolution Form as provided under the agreement - Respondent No.4 which is a State GST Department, according to which also the rate of GST has been enhanced from 12% to 18% and same is liable to be paid by respondent No.2 which is a Government Entity. The respondent No.2 is directed to pay the difference of GST amount to the petitioner @ 6% from 01.01.2022 to 30.09.2022 with a period of three months from the date of receipt of certified copy of this order, failing which the petitioner shall be entitled for interest @ 6% per annum from the date of entitlement - petition disposed off.

Summary

The petitioner filed a writ petition seeking reimbursement of extra GST paid at 6% from 01.01.2022 to 30.09.2022. Despite an increase in GST rate to 18% from 01.01.2022, the respondents were paying at 12%. Respondent No.2 is directed to pay the difference of GST amount to the petitioner at 6% within three months, with interest at 6% per annum if delayed.