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2023 (2) TMI 396

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..... t contracts for new works and contracts which were already in existence and were awarded before the GST regime, all were to be governed by the GST regime and the additional tax burden shall be computed with the help of formula with respect to existing contract provided under the Government Order dated 09.11.2017. The amount of additional tax burden so determined had to be paid to the contractor and the said amount of tax was thereafter to be deposited by the contractor with the department. Another clarification was issued in this regard on 26.10.2021 also, a copy of which has been filed as annexure to the petition which is in the nature of explaining liability for payment of GST. The petitioner has made several requests by various means .....

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..... the nature of mandamus commanding respondents no. 2 to 5 to forthwith pay an amount of Rs. 7,97,88,026.31/- to the petitioner alongwith interest, at such rates, as may be determined by this Hon'ble Court; B- In the Alternative, Issue a writ, order or direction in the nature of mandamus commanding respondents no. 2 to 5 to forthwith take necessary action in respect of pending payments of the petitioner in terms of clarification dated 26.10.2021 issued by respondent no. 1 and/or Government Orders dated 09.11.2017 and that of 2019 issued by respondent no.1; 3. It is the case of the petitioner that it is a partnership firm, which is undertaking several works contracts for the respondents and has been raising running bills which ha .....

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..... e rate of 2% (1% CGST and 1% SGST) which is only partial deduction of the total tax liability. However, in respect of some works contracts the petitioner has realized after sometime that payment being made by the respondents no. 3 to 5 on such bills/invoices raised by the petitioner are only with respect to principal amount and not the amount of GST. These are all continuing contracts and therefore, governed by the Government Order dated 09.11.2017 and also the clarificatory order dated 26.10.2021. The petitioner has made several requests by various means including making representations, details of which have been given in the petition, but the respondents no. 3 to 5 have not disbursed the GST amount to the petitioner. The petitioner conse .....

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