9911796707
TMI Blog2024 (11) TMI 1168X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 respondent No.2 is directed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 was awarded several works vide agreements executed with respondent No.2 which is a Public Enterprise and classified as Government Entities in the context of Goods Service Tax Act (GST Act). The petitioner has been awarded a work ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e grievance of 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. The petitioner submitted a representation to the respondents to pay the arrears of GST i.e. @ 6% for the invoices issued on or after 29.08.2022. 05. Vide letter dated 26.09.2022, respondent No.2 has accepted the lia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 09. In view of the above, respondent No.2 is directed to pay the difference of GST amount to the petitioner @ 6% from 01.01.2022 to 30.09.2022 with a period of three months from the date of receipt of certified copy of this order, failing which the petitioner shall be entitled for interest @ 6% per annum from the date of entitlement. 10. Writ Petition stands disposed of to the extent indicated abo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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