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TMI Blog2023 (11) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... trical works regarding the augmentation of the power system in Government Medical College, Kozhikode - HELD THAT:- The question whether the appellant is entitled to be paid GST @12%/18% on the contract amount received or not is a disputed question of fact which cannot be decided in a writ petition filed under Article 226 of the Constitution of India. The determination of the said question includes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Contractor registered with the Kerala Public Works Department. He was awarded the contract for the execution of the electrical works regarding the augmentation of the power system in Government Medical College, Kozhikode pursuant to the tender dated 28/5/2019 invited by the 1st respondent. An agreement for the execution of the said work was executed between the appellant and the 1st respondent o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gible contract amount, the 1st respondent did not pay any amount towards GST to him though he was discharging the tax liability @12%/18% by declaring the contract receipts in the returns filed under the GST Act. In these circumstances, the appellant has approached this Court to give a direction to the respondents to reimburse him the tax paid @12%/18% on the work he executed. The learned Single Ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce, tax at the applicable rate under the GST Act cannot be paid to the appellant. The question whether the appellant is entitled to be paid GST @12%/18% on the contract amount received or not is a disputed question of fact which cannot be decided in a writ petition filed under Article 226 of the Constitution of India. The determination of the said question includes the interpretation of the terms ..... X X X X Extracts X X X X X X X X Extracts X X X X
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