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2025 (1) TMI 399 - HC - GSTSeeking for issuance of an appropriate writ, order or direction, directing the respondents to reimburse the extra GST amount paid @ 6% from 01.01.2022 to 30.09.2022 along with interest - grievance of the petitioner is that despite the enhancement from 01.01.2022, the respondents are paying the running bills with 12% GST and the petitioner is paying 18% GST - HELD THAT - 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. 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.
In the case before the Madhya Pradesh High Court, the petitioner, a construction firm, sought a writ under Article 226 of the Constitution of India to compel the respondents to reimburse an additional 6% GST paid from January 1, 2022, to September 30, 2022, along with interest. The petitioner had been awarded contracts by respondent No.2, a government entity, and was subjected to an increased GST rate of 18% from January 1, 2022, as per Notification No.15/2021 CT(R).
Despite this increase, the respondents continued to pay invoices at the previous 12% rate, leading the petitioner to seek reimbursement for the 6% difference. Respondent No.2 acknowledged the liability for the additional GST but cited a lack of approval from the State Government. The respondents raised objections regarding the maintainability of the writ petition, suggesting alternative remedies under the Arbitration Act, but the court found no disputed facts warranting such a referral. The court directed respondent No.2 to pay the GST difference within three months of receiving the order, or interest at 6% per annum would accrue from the date of entitlement. The writ petition was disposed of accordingly.
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