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2021 (9) TMI 299

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..... - Mohammad Rafiq Chief Justice And Satyendra Kumar Singh Judge For the Petitioner : Mr. Atul Kumar Jain, Advocate For the Respondents/State : Mr. Ankit Agrawal, Government Advocate ORDER This writ petition has been filed by M/s. JKS INFOWARDS, Rewa through its Partner- Mr. Ramnath Shukla seeking following reliefs: 7.1 This Hon'ble Court may kindly be pleased to issue Writ in the nature of Mandamus, directing the respondents to dispose of the representation dated 18/19.03.2021 (Annexure P-02) and dated 28.06.2021 (Annexure P-08) submitted by the petitioner and may be pleased to direct the respondents for payment of ₹ 15,95,269/- towards GST amount in view of Annexure P-02. 7.2 This Hon'ble Court may .....

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..... vide Letter of Acceptance dated 9.3.2017 and work order dated 31.3.2017 (Annexure P-01) for a value of ₹ 188.39 lakhs. The petitioner had entered into contracts prior to enactment of Goods and Service Tax Act, 2017 (GST), which was enforced w.e.f. 01.07.2017. Prior to enforcement of GST, the petitioner had been paying tax levied under the VAT regime, but after enactment of GST, the petitioner has been subjected to payment of GST, which has caused additional burden on the petitioner. Consequently, the petitioner requested for payment of ₹ 15,95,269/- towards GST on the work executed after 01.07.2017 from the respondents, which request was not considered by the respondent No.8- General Manager, M.P. Rural Road Development Authori .....

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..... paid separately over the value of the executed work to the contractor, provided the contractor shall be registered and have the GST number and all other taxes, levies etc. will be liabilities of the contractor. Learned counsel for the petitioner further contended that considering the difficulties and ambiguity in respect of the payment of GST on the works contract executed prior to 01.07.2017 which continued post GST implementation, the Central Government, Ministry of Railway, even had considered the fact of over burden on the contractor and diligently passed order to make appropriate arrangements to bridge the gap between the existing tax liabilities and new GST liabilities, making it a partnering efforts to accommodate their contracto .....

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