9911796707
TMI Blog2023 (11) TMI 1333X X X X Extracts X X X X X X X X Extracts X X X X ..... n filed for the following reliefs : i) For quashing of the Order dated 14.11.2022 passed by the Respondent Superintendent, Patna Medical College and Hospital (PMCH), Patna issued vide Memo No. 10621 and 10753 dated 14.11.2022 and 22.11.2022 respectively whereby the Petitioner has been directed to deposit Rs. 28,11,726/- in lieu of alleged irregular levy of GST as the same is bad in law and in fact and in violation of the Principles of Natural Justice as it has been passed without giving an opportunity of hearing to the Petitioner; ii) For quashing of the Order dated 14.11.2022 passed by the Respondent Superintendent, Patna Medical College and Hospital (PMCH), Patna issued vide Memo No. 10621 and 10753 dated 14.11.2022 and 22.11.2022 re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as Central GST at the rate of 18% on the service rendered by the petitioner. 4. Thereafter the 2nd Respondent has issued the impugned order directing the petitioner to refund the GST amount of 18% paid to the GST authorities, on the ground that the 2nd Respondent had received a clarification from the GST authority that no GST was payable by the Respondent no. 2 as the Bio-Medical Waste Treatment Facility Plant was exempted from such payment. Learned counsel has stated that the 2nd Respondent on the ground that the petitioner has paid the GST without there being any demand from the authority is pressurizing the petitioner to return the 18% GST paid to the authorities and further not paying the bills submitted by the petitioner. Learned coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er : "(xii) That as per clause- 1 of the agreement dated 05th October 2016, the petitioner has been awarded the work pertaining to running and maintenance of Bio Medical waste Treatment Facility installed at the premises of PMCH, which is covered by entry no. 25 Heading 9987-Maintenance, repair and installation (except construction) services under notification no. 11/2017-state tax (Rate) dated 29.06.20217, and (Notification attached). (xiii) That as per agreement, executed between petitioner and respondent no. 2 i.e. PMCH, petitioner was liable to dispose bio medical waste at bio medical waste disposal unit installed in PMCH campus. This service is also taxable @18% and covered by entry no. 35 Heading 9997-'Other services' of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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