9911796707
TMI Blog2023 (2) TMI 982X X X X Extracts X X X X X X X X Extracts X X X X ..... exee, Lucknow, contained in ANNEXURE No. 1 to this Writ Petition. ii. Issue a writ order or direction in the nature of Certiorari setting aside sub para 2 of paragraph 2 of the Government Order dated 08.11.2017 whereby a formula, with rate of VAT has been introduced, that is, Rv-Rg and (Q) x (Rv-Rg) / Rv. A true copy of the Government order no. 1814/23- 10-2017-12(General)/2017 dated 08.11.2017 wherein impugned para 2 of paragraph 2 is included, is being filed as ANNEXURE No. 2 to this writ petition. iii. Issue a writ order or direction in the nature of Mandamus commanding the opposite parties not to give effect to the operation and implementation of the impugned order dated 02.04.2019, passed by the opposite party No. 4/Superintending ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r near Village Chandrawati, Chobeypur, District Varanasi. The petitioner being the highest bidder was a service provider to the opposite parties and had executed the flood protection work at Ganga River, near Village Chandrawati, Chobeypur, District Varanasi. The agreement was executed by the petitioner was before the enactment of Goods and Services Tax Act, 2017 (hereinafter referred to as "the Act 2017"). Some work executed by the petitioner was before the enactment of the Act 2017 and remaining part of the work was executed and completed after the Act, 2017 has came into existence w.e.f. 01.07.2017. 3. Learned counsel for the petitioner has submitted that the respondents are the recipient of the service rendered by the petitioner-Compan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that the said rejection of the admitted amount of G.S.T. by the respondent no. 4 without considering the provisions of the GST Laws, Government Order dated 08.11.2017. 7. On the other hand, learned State Counsel has submitted that the amount claimed by the petitioner as mentioned above is disputed as after the calculation the amount which has been determined for refund to the petitioner is Rs.26,12,649/- for payment towards G.S.T. on the basis of Government Order dated 08.11.2017 and the proceedings for allotment of Budget towards payment of Rs.26,12,649/- is already under progress and upon such allotment the payment will be made. 8. It has further argued by the learned Standing Counsel that it is not an admitted amount as argue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... graph under challenge is in contravention of which provision of the Act 2017. But during the course of argument, learned counsel for the petitioner has relied upon sub-Section (10) of Section 142 of the Act 2017 with an argument that sub paragraph 2 of paragraph 2 of the Government Order is in contravention of the above mentioned provision, whereas sub-Section (10) of Section 142 does not provide any mode of calculation or formula for determining the liability. 13. Nothing has been pleaded or argued by the counsel for the petitioner to show that formula introduced by the Government Order violates the Section 142(10) of the Act 2017 in any manner. As a matter of fact, it does not deal with calculation or formula for determining the liabilit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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