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TMI Blog2023 (10) TMI 1151X 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. 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. Petition disposed off. - 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 JUD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd tendering 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 10.04.2018, 03.05.2018 and other dates 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 18.02.2021, the petitioner voluntary paid tax CGST Rs. 22, 80,751/- and SGST Rs. 22, 80,751/- and total Rs. 45,61,502/- vide FORM GST DRC-03. On 14.07.2023, the respondent no. 3 issued notice under Rule 56(18) of the GST Rules with attachment to the petitioner and directed to submit some documents. Thereafter on 28.07.2023, the respondent no. 3 issued reminder lette ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner for the period 2017-2018 2018-2019. The said notice issued by imposing tax Rs. 3,95,91,218/-, interest Rs. 1,97,48,528/-, penalty Rs. 3,95,91,218/- and total Rs. 9,89,30,964/- to the petitioner. The respondent no. 3 issued this notice by violating Rule 26(3) of the GST Rules, as the said notice was neither signed digitally nor manually. 8. 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 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 good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the Government contractees. 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 C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te SOR incorporating applicable GST in lieu of inapplicable West Bengal VAT henceforth. 13. 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. 14. It is needless to mention that such representatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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