9911796707
TMI Blog2023 (8) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... ement in the rate of GST - Government has however not acted upon pursuant to the changes in the rate of GST - HELD THAT:- The case of the petitioner appears to be genuine, as the petitioner cannot be mulct with higher rate of tax for the work/supply of work to the respondent/Department, GST being an indirect tax, the incidence of tax has to be borne by the recipient. There shall be a direction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the learned counsel for the petitioner and the learned Additional Government Pleader appearing for the respondents, this writ petition is being disposed at the time of admission, as no adverse orders are proposed to be passed at the stage. 3. Earlier, the petitioner had also approached this Court in W.P.No.27865 of 2022 vide its order dated 18.10.2022 which was dismissed as withdrawn with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T. Hence, the petitioner has sent several representations to the respondents. 5. By a communication dated 14.10.2022 bearing reference Lr.No.468/A2/2022, the Divisional Engineer, Highways Department has informed the petitioner that the Chief Engineer (H), Construction and Maintenance, Chennai/second respondent herein had filed a communication dated 12.10.2022 bearing reference No.ACCOUNTS.II/MG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The differential amount of GST on account of increase rate of tax with effect from 18.07.2022 shall be paid. This exercise shall be carried out by the respondents particularly the first respondent within a period of 45 days from the date of receipt of a copy of this order. In case, the respondents fail to pay the amount within such time, the petitioner shall be entitled to file a suit for recovery ..... X X X X Extracts X X X X X X X X Extracts X X X X
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