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TMI Blog2023 (10) TMI 987X X X X Extracts X X X X X X X X Extracts X X X X ..... yment. This writ petition is disposed of by giving liberty to the petitioner 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. - HON BLE JUSTICE AJAY KUMAR GUPTA For the Petitioner : Mr. Himangshu Kumar Ray, Mr. Abhilash Mittal, Mr. Prosenjit Das, Advocates For the State : Mr. Pretom Das Advocate JUDGMENT AJAY K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring was started in pre-GST regime and work order issued and work started by the petitioner in pre-GST regime and continue it also in post-GST regime. On 09.04.2018 the petitioner received payment certificate issued by the Government concerned without payment of GST tax as per the notification and statute. 4. It is further submitted that on 30.05.2023 the respondent no. 3 issued notice under Rule 56(18) of the GST Rules vide memo no. 706 dated 30.05.2023 for the period 2017-2018 directed to submit some documents. On 01.08.2023, the respondent no. 3 issued notice in FORM GST DRC-01A dated 01.08.2023 under Section 73(5) of the GST Act along with attached dated 25.07.2023 for the F.Y. 2017-2018 to the petitioner stating that there is mismatch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rther submitted that in paragraphs 3(iii)(d) and 4(i) of notification no. 5050-F(Y) dated 16.08.2017 clearly clarifies that post GST contracts or ongoing projects where estimates have been approved before 1st July, 2017 i.e. those work orders given/to be given for supply of goods or services or both (work contracts), GST rates will be applicable. In other word, the supplier of goods/services/both has to pay WBGST and CGST 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 noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Limited vs. The State of Jharkhand, Jharkhand Bijli Vitran Nigam Limited, Finance Controller, JBVNL and Others. iv. Contempt Application (Civil) No.- 4357 of 2020, M/s Maa Vindhya Vasini Constructions Vs. Sujit Kumar C.E.O., U.P. Rural Road Development Authority and three Others. 10. On the other hand, learned advocate appearing on behalf of the respondents submitted that the petitioner is liable to pay the tax and interest thereof in view of Section 73 of the GST Act. Petitioner is 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 ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r months from the date of receipt of such representations after consulting with all other relevant departments concerned. 13. It is needless to mention that such representations shall be considered and final decision will be taken up by the Additional Secretary, after giving an opportunity being heard to the petitioner or his authorized representatives. Till the final decision is taken by the Additional Chief Secretary, no coercive action shall be taken against the petitioner 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 recorded that the Additional Chief Secretary, while taking decision on the representations to be filed by the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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