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TMI Blog2023 (10) TMI 986X X X X Extracts X X X X X X X X Extracts X X X X ..... t petition is disposed of by giving liberty to the petitioners to file appropriate representations stating all the facts and provision as referred in preceding paragraph of this judgment, before the Additional Chief Secretary, Finance Department, Government of West Bengal within four weeks from date. On receipt of such representations the Additional Chief Secretary, Finance Department shall take a final decision within four months from the date of receipt of such representations after consulting with all other relevant departments concerned. - THE HON BLE JUSTICE AJAY KUMAR GUPTA For the Petitioners : Mr. Himangshu Kumar Ray, Mr. Abhilash Mittal, Mr. Prosenjit Das, ...Advocates For the State : Mr. Pretom Das ...Advocate ORDER AJAY KUMAR G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... timating and tendering was started in pre-GST regime and work order issued and work started by the petitioners in pre-GST regime and continue it also in post-GST regime. On 12.09.2018 and other dates the petitioners received payment certificate issued by the Government concerned without payment of GST tax as per the notification and statute. 4. It is submitted the respondent no. 3 issued a notice in Form GST DRC-01A dated 07.09.2023 under Section 73(5) of the GST Act uploaded in online portal and also served by post vide Memo no. 1379 dated 05.09.2023 and on 12.09.2023 the petitioners stating that there is mismatch of turnover declared in GSTR-1 and payments received as per 26AS of IT Act and the petitioners have to pay tax Rs. 61,62,000/-, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T on all taxable goods/services. The State respondents cannot sit tight over the issue of payment of GST tax and interest as applicable. It is manifestly arbitrary, irrational and beyond the purview of statute. The Government Contractee cannot deny and avoid the WBGST and CGST rates of tax which is applicable in view of notification issued by the Finance Department vide Notification no. 5050-F(Y) dated 16.08.2017. In spite of notification and the provision of the GST is crystal clear, the Government of West Bengal particularly the Government Contractee is avoiding to pay the applicable tax with interest as demanded by the GST authorities. Several representations submitted requesting for payment of tax and interest as applicable but the conc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iable to pay the tax and interest thereof in view of Section 73 of the GST Act. Petitioners are registered under GST Act, who is responsible person to collect the tax from recipient and paid the same to the concerned authorities as such. Writ petition has no merit. Therefore, this instant writ petition should be dismissed. In alternatively, the learned advocate on his usual fairness submitted that the similar order may be passed as passed earlier by this Court for interest of justice. 11. Heard the submissions advanced by the parties and on perusal of the writ petition as well as the annexure thereto and referred judgments, it appears the respondent authorities concerned have to bear the additional tax liability for execution of subsisting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Additional Chief Secretary, no coercive action shall be taken against the petitioners by the respondents concerned. In case of default in making representations within the time framed herein this order will not have any force. 14. It is also relevant to mention that the Additional Chief Secretary, while taking decision on the representations to be filed by the petitioners shall act in accordance with law and pass a reasoned and speaking order on merit and after considering all the judgments of different Supreme Court and High Courts upon which petitioners intends to rely. 15. With these observations and directions, the writ petition being WPA 2430 of 2023 is disposed of. 16. There shall be no order as to costs. 17. Urgent photostat c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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