9911796707
TMI Blog2023 (10) TMI 987X X X X Extracts X X X X X X X X Extracts X X X X ..... regime or post-GST regime and therefore it was impossible on part of the petitioner as well as the respondent no. 4 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 and the petitioner is also challenging the impugned summary of show cause notice dated 05.09.2023 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 petitioner that the petitioner is registered under GST Act and carries on business under the name an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act along with attached for the F.Y. 2017-18 to your petitioner stating that there is mismatch in 26AS and GSTR-1/GSTR-3B and the petitioner has to pay tax Rs. 31,35,480/-, interest Rs. 33,86,318/-, penalty Rs. 3,13,548/- and total Rs. 68,35,346/- for the F.Y. 2017-18 and requested to ignore the previous DRC 01A to the petitioner. On 05.09.2023, the respondent no. 3 issued summary of show cause notice in FORM GST DRC- 01 with annexure to the petitioner for the period 2017-18. The said notice issued by imposing tax Rs. 31,35,480/-, interest Rs. 33,86,318/-, penalty Rs. 3,13,548/- and total Rs. 68,35,346/- to the petitioner. 6. After receiving such show cause notices, petitioner immediately submitted letters to the Government contractee, re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... representations submitted requesting for payment of tax and interest as applicable but the concerned respondent did not consider the same. 8. On the other hand, the GST authority has issued the impugned DRC- 01A dated 01.08.2023 under Section 73 (5) of the GST and show cause notice dated 05.09.2023 under Section 73 of Central Goods and Services Tax Act, 2017 and WBGST Act, 2017 with annexures by the respondent no. 3 asking the petitioner to pay tax and interest thereof. 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. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ities concerned have to bear the additional tax liability for execution of subsisting Government contract either awarded to the petitioner during pre-GST regime or in post-GST regime without updating the Schedule of Rates (SOR) incorporating the applicable GST while preparing Bill for payment. The petitioner has also prayed for relief of issuance of direction 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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