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TMI Blog2024 (9) TMI 1642X X X X Extracts X X X X X X X X Extracts X X X X ..... f the petitioner is that despite the aforesaid enhancement from 01.01.2022, the respondents are paying the running bills with 12% GST and the petitioner is paying 18% GST - HELD THAT:- Respondent No.4 which is a State GST Department, according to which also the rate of GST has been enhanced from 12% to 18% and same is liable to be paid by respondent No.2 which is a Government Entity. The responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iate writ, order or direction, directing the respondents to reimburse the extra GST amount paid @ 6% from 01.01.2022 to 30.09.2022 along with interest. 02. The petitioner is a Company / Proprietorship Firm engaged in the construction work. The petitioner has been awarded several works vide agreements executed with respondent No.2 which is a Public Enterprise and classified as Government Entities i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were subjected to GST @ 12% vide Notification No.24/2017 CT(R) dated 21.09.2017 from 30.10.2017 to 31.12.2021. Thereafter, vide Notification No.15/2021 CT(R) dated 18.11.2021, the rate of GST has been enhanced from 12% to 18% (9% CGST 9% SGST) w.e.f. from 01.01.2022. 04. The grievance of the petitioner is that despite the aforesaid enhancement from 01.01.2022, the respondents are paying the runnin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted to the Dispute Resolution Form as provided under the agreement. 08. Respondent No.4 which is a State GST Department, according to which also the rate of GST has been enhanced from 12% to 18% and same is liable to be paid by respondent No.2 which is a Government Entity. 09. In view of the above, respondent No.2 is directed to pay the difference of GST amount to the petitioner @ 6% from 01.01.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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