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TMI Blog2023 (10) TMI 1152X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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. Petition disposed off. - HON BLE JUSTICE AJAY KUMAR GUPTA For the Petitioners : Mr. Himangshu Kumar Ray, Mr. Abhilash Mittal, Mr. Prosenjit Das, Advocates For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rk orders from the Government contractee during the pre-GST and post-GST regime to do several constructions and the process of estimating and tendering was started in pre-GST regime and work order issued and work started by the petitioners in pre-GST regime and continue it also in post-GST regime. On 12.09.2018 and other dates the petitioners received payment certificate issued by the Government concerned without payment of GST tax as per the notification and statute. 4. It is further contended that on 07.09.2023, the respondent no. 3 issued an intimation u/s 73(5) of the GST Act, in FORM GST DRC-01A with annexure uploaded in online portal and also served by post vide Memo no. 1353 dated 05.09.2023 on 12.09.2023 to the petitioners statin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pient and paid to the concerned authorities. Petitioners are entitled to receive GST Tax as applicable on the works contract services executed by the petitioner during the GST regime from Government Contractee. 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 Constructions Vs. Sujit Kumar C.E.O., U.P. Rural Road Development Authority and three Others. 11. On the other hand, learned advocate appearing on behalf of the respondents submitted that the petitioners are liable to pay the tax and interest thereof in view of Section 73 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion 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 representations shall be considered and final decision will be taken up by the Additional Secretary, after giving an opportunity being heard to the petitioners or his authorized representatives. Till the final decision is taken by the Additional Chief Secretary, no coercive action shall b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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