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2025 (1) TMI 192

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..... VAPRABHU. S. HIREMATH., AGA, SRI. BHUSHAN KULKARNI., ADVOCATE ORAL ORDER Sri. Sourabha Mirje., learned counsel on behalf of Sri. Shivraj S.Balloli., for the petitioner, Sri. Bhushan Kulkarni., learned counsel for respondent No.1 and Sri. Shivaprabhu. S.Hiremath., learned AGA for respondent No.2 have appeared in person. 2. The captioned Writ Petition is filed seeking a Writ of Mandamus directin .....

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..... a Co-ordinate Bench of this Court in Writ Petition No.9721 of 2019 and other connected mattes, disposed of on 11.04.2023. Counsel therefore submits that the same order may be passed in the present matter also. There is no particular opposition by the respondents counsel. 5. Paragraph 20 of the said order is reproduced hereunder for easy reference: "20. In the result, I pass the following:- .....

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..... e service tax, if applicable. f) Add the applicable "GST" on those items. g) Input Credit on the materials is to be arrived at and be set off as against the output GST, for those assessed under regular VAT. h) Further, the "tax difference" should be calculated on such balance works executed or to be executed after 01.07.2017 separately. i) Based on the result obtained on calculation of .....

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..... tioners are directed to submit comprehensive representations to the respective employers/ Respondents within a period of 4 weeks from the date of receipt of a copy of this order, irrespective of whether they have completed the works pre-GST or post-GST or payments were received or yet to be received post-GST. (iv) If such representations are submitted, the respective employers/Respondents are d .....

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..... s reserved in favour of the petitioners to challenge any order / decision passed / taken by the respondents or the authorities, subsequent to this order and also take recourse to such remedies as available in law." 6. Paragraph 20 is applicable. Hence, I pass the following order: The Writ Petition is disposed of in terms of paragraph 20 of the order dated: 11.04.2023 passed in Writ Petition No.9 .....

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