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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 ..... s were awarded in the pre-GST regime or post-GST regime and therefore it was impossible on part of the petitioners as well as the respondent nos. 4 and 5 to include the component of GST in the value of contract awarded prior to GST legislation coming into force or post GST contracts, ongoing projects in the period of 2017-2018 and the petitioners are also challenging the impugned summary of show cause notice dated 19.09.2023 under Section 73 of the Central Goods and Services Tax Act, 2017 and of the West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as "GST Act") for the period 2017-2018 and subsequent notices of the GST Act, issued by the respondent no. 3. 2. It is the contention of the petitioners that the petitioner n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and in the said reply, the petitioners clarify all the points and requested the Respondent no. 3 not to take any coercive action against the petitioners without disposal of the submission. 6. After receiving such show cause notice and notice in Form GSTDRC- 01A dated 07/09/2023, petitioners immediately submitted letters to the Government contractee, on 26.09.2023 and other dates requesting to pay the petitioners GST tax with interest as applicable under the GST Act. As the GST is an indirect tax which is to be collected by the supplier from the recipient and paid to the concerned authorities. Petitioners are entitled to receive GST Tax as applicable on the works contract services executed by the petitioner during the GST regime from Gover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent no. 3 asking the petitioners to pay tax and interest thereof for the financial year 2017-2018. 9. Learned advocate further referred some decisions of Supreme Court and High courts to support his contention that the Government contractee particularly respondent No.4 is liable to pay tax and interest thereof. He prays for passing similar order passed by this court. So the petitioners should not be deprived and penalised for inaction of the Government of West Bengal particularly respondent no.4. Those decisions are as follows: i. Order passed by Co-ordinate Bench in WPA 21957 of 2023 - Bikramjit Paul Vs. The State of West Bengal & Ors. ii. Order passed by Co-ordinate Bench in WPA 20584 of 2018 - Subimal Kumar Majhi & Ors. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on upon the respondent authorities concerned to neutralise the impact of unforeseen additional tax burden on the Government contracts after introduction of GST with effect from 1st July, 2017 for outgoing contract awarded before the said date and to update the State SOR incorporating applicable GST in lieu of inapplicable West Bengal VAT henceforth. 12. Considering the submissions of the parties, this writ 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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