9911796707
TMI Blog2023 (10) TMI 1152X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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, 5 and 6 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 no. 1 is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 017-18. The said notice issued by imposing tax Rs. 54,56,000/- , interest Rs. 28,05,578/- and total Rs. 82,61,578/- to the petitioners. It is ought to be noted that this instant notice is improper show cause notice as the said summary of cause notice with annexure issued without show cause notice u/s 73 of the GST Act. 6. It is further submitted that on 20.09.2023, the petitioners submitted reply with attachment dated 19.09.2023 in FORM GST DRC-01A-Part B to the intimation in FORM GST DRC-01A dated 07.09.2023 issued by the respondent no. 3 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 instant submission. 7. Af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of West Bengal particularly the Government Contractee is avoiding to pay the applicable tax with interest as demanded by the GST authorities. Several representations submitted requesting for payment of tax and interest as applicable but the concerned respondent did not consider the same. 9. On the other hand, the GST authority has issued the impugned DRC- 01A dated 07.09.2023 under Section 73 (5) of the GST appending show cause notice dated 05.09.2023 under Section 73 of Central Goods and Services Tax Act, 2017 and WBGST Act, 2017 by the respondent no. 3 asking the petitioners to pay tax and interest thereof. 10. Learned advocate further referred some decisions of Supreme Court and High courts to support his contention that the Governme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the submissions advanced by the parties and on perusal of the writ petition as well as the annexure thereto and referred judgements, it appears the respondent authorities concerned have to bear the additional tax liability for execution of subsisting Government contract either awarded to the petitioners 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 petitioners have 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
