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2023 (10) TMI 144 - HC - GSTDirection to pay the difference percentage of 10% GST on the original agreed contract value to this petitioner company in respect of contracts signed before the implementation of GST - HELD THAT - It appears in accordance with G.O.Ms.No.296, Finance Salaries Department dated 09.10.2017, the respondents have also directly remitted tax due. Now, the petitioner is facing proceedings under the provisions of the Central Goods and Services Tax (CGST) Act, 2017 on the interest on account of delayed/belated payment of tax. Hence, the petitioner has sent representations dated 09.09.2021 and 13.04.2023 for asking the respondent to bear the incidence of the interest on account of the delayed/belated payment of tax - learned Standing Counsel for the respondent submits that the petitioner representations dated 09.09.2021 and 13.04.2023 will be considered and disposed on merits and in accordance with law within a period of six weeks from the date of receipt of a copy of this order. Petition disposed off.
Issues involved:
The issues involved in the judgment include a dispute over the payment of GST on contracts signed before the implementation of GST, compliance with G.O.Ms.No.296, Finance [Salaries] Department dated 09.10.2017, and proceedings under the Central Goods and Services Tax (CGST) Act, 2017 regarding interest on delayed/belated payment of tax. Dispute over GST Payment: The petitioner had approached the Court to direct the respondent to pay the difference percentage of 10% GST on the original agreed contract value for contracts signed before the implementation of GST. Previous writ petitions were disposed of, noting G.O.Ms.No.296, Finance [Salaries] Department dated 09.10.2017. Subsequent writ petitions led to interim orders and directions for compliance. Compliance with G.O.Ms.No.296: According to G.O.Ms.No.296, Finance [Salaries] Department dated 09.10.2017, the respondents have also directly remitted tax due, indicating adherence to the government order. Proceedings under CGST Act, 2017: The petitioner is now facing proceedings under the CGST Act, 2017 regarding interest on delayed/belated payment of tax. Representations were sent to the respondent requesting them to bear the incidence of the interest on account of delayed/belated payment of tax. Resolution: The learned Standing Counsel for the respondent assured that the petitioner's representations will be considered and disposed of on merits and in accordance with the law within six weeks. Based on this undertaking, the Writ Petitions were disposed of without costs.
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