9911796707
TMI Blog2024 (8) TMI 1196X X X X Extracts X X X X X X X X Extracts X X X X ..... as also the order dated 30th March, 2024 passed under Section 73 of the said Act for the tax period from April, 2018 to March, 2019 and the order dated 7th May, 2024 passed under Section 73 of the said Act for the tax period from April, 2019 to March, 2020, the present writ petition has been filed. 3. Mr. Kanodia, learned advocate appearing for the petitioners by placing before this Court the order dated 18th December, 2023 passed by the Additional Chief Secretary, Finance Department, Government of West Bengal submits that taking note of the fact that the contracts which were awarded in favour of the petitioners by the respondent nos. 5 and 6 on 9th January, 2017 and on 24th January, 2018, the Additional Chief Secretary was pleased to obse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cent of the contract value in respect of the contract (b) noted above subject to the terms and conditions of the respective contracts and upon satisfaction of the department in terms of the relevant rules. 5. It is submitted that notwithstanding the aforesaid direction, the GST authorities had finally determined the tax liability of the petitioners on one hand and on the other hand despite the observation made by the Additional Chief Secretary, no steps were taken by the respondent nos. 5 and 6 to disburse the additional payments in respect of the final RA bills. Subsequently, after the present writ petition was filed, by a communication in writing dated 29th July, 2024, the petitioners' advocate was intimated that an amount of Rs.24,68,2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... already been amended pursuant to the recommendation made by the GST Council on 22nd June, 2024, whereby Section 128A has been inserted after Section 128 of the CGST Act. By placing reference to Section 128A(1)(b) of the CGST Act, 2017 he submits that in the light of the aforesaid amendment in the instant case although three separate orders have been passed under Section 73(9) of the said Act, since, no appeal had been preferred therefrom, there is no order passed under Section 107(11) of the said Act. Since, orders impugned cover the period between 1st July, 2017 and 31st March, 2020 and since, the petitioners had paid the full amount of tax payable as per the orders as referred to in Clause (b) of Section 128A(1) of the CGST Act, 2017, no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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