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2021 (1) TMI 422

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..... ts that the Nodal Agency, Chief Executive Officer, U.P. Rural Road Development Authority, had twice reimbursed the tax component, however, it has not been released by the opposite party no. 2. The matter is serious and calls for attention of the highest officer of the State. Accordingly, the Principal Secretary, Public Works Department, U.P. Lucknow, shall summon the officers and get the matter settled. It is expected that the meeting of the respondent officials (1 and 2) shall be convened forthwith and the matter be settled. It is provided that in the event the Principal Secretary is of the opinion that the opposite party no. 2, Sri Niraj Singh, Executive Engineer, Construction Division-II, Hardoi, has been unnecessarily harassing and c .....

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..... iability on the sale of goods and service. The applicant-company under the GST Act regime was responsible to pay GST after setting off ITC by paying amount equivalent to 12% of the value of work/contract. In the event of delay, interest at 18% was to be levied towards penalty. It is submitted that GST was not envisaged in the agreement entered between the contractors and P.W.D. and R.E.D. Accordingly, Government of U.P. issued guidelines on 8 November 2017, for reimbursement of the GST to the contractor in relation to the on going contracts having regard to change in tax structure regime. The contractor would, however, have to deposit the GST at 12% of the value of the work. Similarly, the National Rural Infrastructure Developme .....

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..... espite deposit of GST from its own source, opposite parties failed to refund the applicant the tax component. Aggrieved, applicant approached this Court by filing a writ petition which came to be disposed of vide order dated 12 September 2019. The operative portion of the order reads thus: .3. Learned Additional Chief Standing Counsel on the basis of instructions received stated that due amount of GST shall be refunded to petitioner within a month. 4. In view of above stand, we dispose of writ petition in the light of aforesaid statement directing respondent-competent authority to take steps for refund of admissible amount of GST to petitioner within a month. 5. Writ petition is accordingly disposed of. Opposite party N .....

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..... ty, had twice reimbursed the tax component, however, it has not been released by the opposite party no. 2. The matter is serious and calls for attention of the highest officer of the State. Accordingly, the Principal Secretary, Public Works Department, U.P. Lucknow, shall summon the officers and get the matter settled. It is expected that the meeting of the respondent officials (1 and 2) shall be convened forthwith and the matter be settled. It is provided that in the event the Principal Secretary is of the opinion that the opposite party no. 2, Sri Niraj Singh, Executive Engineer, Construction Division-II, Hardoi, has been unnecessarily harassing and creating impediment in releasing the amount, it will be open for the Principal Secretar .....

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