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TMI Blog2023 (10) TMI 1043X X X X Extracts X X X X X X X X Extracts X X X X ..... sed 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. - THE 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 ORDER AJAY KUMAR GUPTA, J. 1. The instant writ petition has been filed by the petitioner under Article 226 of the Constitution of India praying for order or direction commanding the respondent nos. 1, 2 and 4 herein to direct the appropriate respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2018. After receiving such show cause notice, petitioner immediately submitted letters to the Government Contractee, respondent no. 4 on 14.08.2023 requesting to pay the petitioner 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. Petitioner is entitled to receive GST tax as applicable on the works contract services executed by the petitioner during the GST regime from Government contractee. 5. It is further 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 1s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent No.4 is liable to pay tax and interest thereof. He prays for passing similar order passed by this court. So the petitioner 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. iii. 2023 (7) TMI 1292, M/s. Techno Electric and Engineering Company 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 Const ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... corporating applicable GST in lieu of inapplicable West Bengal VAT henceforth. 10. Considering the submissions of the parties, 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. 11. It is needless to mention that such representations shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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