9911796707
TMI Blog2024 (8) TMI 448X X X X Extracts X X X X X X X X Extracts X X X X ..... s representation in relation to refund of GST - HELD THAT:- Admittedly, the petitioner had completed the work from 2017 until 2021 after the applicability of the GST Act w.e.f. 1.7.2017. The petitioner must have purchased raw materials to do the awarded work and availed input credit. According to the petitioner, if GST was not liable to be paid and the same has erroneously been recovered and depos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... USIA Petitioner has filed the present petition, seeking direction from the respondents to consider his representation submitted on September 11, 2023, in relation to refund of GST. 2. The facts of the case, in short, are as follows: (i) The petitioner is a firm engaged in the business of construction. The petitioner entered into a work contract with the Public Works Department on June 10, 2015. At ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on before this Court in W.P.No. 28124/2018. Vide order dated 12.12.2018, this Court directed the contractor to seek redressal as per mechanism provided in the agreement before the competent Authority. 3. Heard learned counsel for the parties. 4. Chapter XI of the Central Goods and Services Tax Act, 2017 (for short, the 'CGST Act') deals with refunds of tax. Admittedly, the petitioner had c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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