9911796707
TMI Blog2024 (8) TMI 1196X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. In view thereof, while remanding the matter back to the respondent no. 1, I direct the respondent no. 1 to reconsider the aforesaid issue and to pass a fresh reasoned order - Petition disposed off by way of remand. - Raja Basu Chowdhury , J. For the Petitioners : Mr. Ankit Kanodia Ms. Megha Agarwal Mr. Piyush Khaitan For the Respondents : Mr. Anirban Ray, Ld. GP Mr. Md. T.M.Siddiqui Mr. Tanoy Chakraborty Mr. S. Sanyal ORDER 1. Supplementary affidavit filed in Court today is retained with the record. 2. Challenging the order dated 7th May, 2024 passed on remand under Section 73 of the WBGST/CGST Act 2017 (hereinafter referred to the said Act ) for the tax period from August, 2017 to March, 2018 as also the order dated 30th March, 2024 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was awarded as exclusive of taxes. Hence, the tax as applicable in this case i.e. @12% on the value of supply may be payable by the Administrative Department to the contractor, subject to the terms and conditions of the contract in this regard. 4. Having regard thereto, he submits that the Additional Chief Secretary had categorically provided that the contractee department being the respondent nos. 5 and 6 are liable to compensate the petitioners for the incremental tax burden incurred due to implementation of GST by 4.05 per cent in respect of the final RA Bill dated 29th March, 2018 for the aforesaid contract dated 9th January, 2017 awarded in the pre-GST regime and by 12 per cent of the contract value in respect of the contract (b) note ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents in From GST DRC 07 issued on 7th May, 2024 (for the tax period August, 2017 to March, 2018), 30th March, 2024 (for the tax period April, 2018 to March, 2019) and 7th May 2024 (for the tax period April, 2019 to March, 2020), read with the Electronic Liability Ledger, would in no uncertain terms, show that the demand raised by the respondents and the payment made by the petitioners in Form GST DRC-03 dated 29th July, 2024 would tally with the tax liability of the petitioners. 7. Independent of the above, by placing before this Court the Gazette Notification published by the Ministry of Law and Justice on 16th August, 2024, he submits that the CGST Act 2017 has already been amended pursuant to the recommendation made by the GST Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conciliation of the Electronic Credit Ledger and the payment made by the petitioners in Form GST DRC 03 dated 29th July, 2024. 10. Having heard the learned advocates appearing for the respective parties and taking note of the factum of payment made by the petitioners in Form GST DRC 03 dated 29th July, 2024 and the amendment to the CGST Act, 2017, inter alia, including the insertion of Section 128A(1), 128A(1)(b), and the recommendations made in the 53rd GST Council Meeting, I am of the view that the matter requires reconsideration by the respondent no. 1. 11. In view thereof, while remanding the matter back to the respondent no. 1, I direct the respondent no. 1 to reconsider the aforesaid issue and to pass a fresh reasoned order. 12. Till ..... X X X X Extracts X X X X X X X X Extracts X X X X
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