2024 (11) TMI 42 - HC - GST

Maintainability of petition - availability of alternative remedy of appeal - Reimbursement of extra GST amount paid @ 6% from 01.01.2022 to 30.09.2022 along with interest - grievance of the petitioner is that despite the aforesaid enhancement in the rate of GST bu N/N. 15/2021 CT(R) dated 18.11.2021, from 01.01.2022, the respondents are paying the running bills with 12% GST and the petitioner is paying 18% GST - 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 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 under Article 226 for 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 accepted liability to pay the additional 6%. The court directed respondent No.2 to pay the difference of GST amount to the petitioner at 6% from the mentioned period within three months, with interest at 6% per annum if delayed. The writ petition was disposed of accordingly.