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2024 (11) TMI 42

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..... 6% from 01.01.2022 to 30.09.2022 along with interest - grievance of the petitioner is that despite the aforesaid enhancement in the rate of GST bu N/N. 15/2021 CT(R) dated 18.11.2021, from 01.01.2022, the respondents are paying the running bills with 12% GST and the petitioner is paying 18% GST - HELD THAT:- Needless to say that no disputed question of facts are involved in this case, therefore, .....

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..... Bhargava - Dy. Advocate General for the respondent / State ORDER Per : Justice Vivek Rusia With the consent of the parties, heard finally. The petitioner has filed the present under Article 226 of the Constitution of India for issuance of an appropriate 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 .....

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..... No. 3 has started the execution of the work 03. The petitioner has been paying the GST from time to time on the payment received on the work executed by it. After enactment of GST Act from 01.07.2017, the petitioner's activities 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 .....

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..... regarding maintainability of writ petition and availability of alternative remedy under the Arbitration Act. 07. Needless to say that no disputed question of facts are involved in this case, therefore, the petitioner cannot be relegated to the Dispute Resolution Form as provided under the agreement. 08. Respondent No.4 is a State GST Department, according to which also the rate of GST has been enh .....

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