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TMI Blog2020 (2) TMI 1709X X X X Extracts X X X X X X X X Extracts X X X X ..... der 1. The grievance of the petitioner in the present writ petition is for issuance of an appropriate writ or direction to the respondents to forthwith release the amount in respect of the tax paid by the petitioner under the GST law along with interest @ 18 percent. 2. The contention of the petitioner is that, the petitioner had obtained a contract for design, drawing, construction, test ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... awarded prior to 01.07.2017. According to the petitioner, since the GST law came into force w.e.f. 01.07.2017 and the new taxation system being introduced, the petitioner was made to pay 18 percent GST initially which was subsequently reduced to 12 percent. According to the petitioner, there are circulars of the State Govt. in respect of the refund of the tax which has been levied on account of ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clause by moving appropriate application in this regard. Since the petitioner has not availed the remedy of resolving the dispute by arbitration, the writ petition at this juncture would not be sustainable. 6. Considering the facts and circumstances of the case, particularly taking into consideration two circulars referred to by the petitioner to support his claim i.e. circular dated 10.10.2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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