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TMI Blog2023 (11) TMI 1333X X X X Extracts X X X X X X X X Extracts X X X X ..... re the contention of the respondents that the GST amount paid by the petitioner was not mandated under the law and it was wrongly paid is without any substance and the same has to be rejected, consequently, the impugned order passed by the Respondent no. 3 is quashed. The Respondent No. 2 is directed to process the pending bills, if any, of the petitioner and make the payments as expeditiously as possible preferable within a period of six weeks from the date of receipt of a copy of this order. Petition allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... withheld by the Respondent PMCH; iv)For issuance of appropriate writ/s, and/or direction/s upon the Respondents to restrain them from passing any other order or taking any action against the principles of natural justice; and/or for any other relief or reliefs that the Petitioner may be found entitled to in the facts and circumstances of the present case. 3. Learned counsel for the petitioner has stated that the petitioner has entered into an agreement with the Respondent no. 2, i.e., the Patna Medical College and Hospital (PMCH), through its Superintendent, PMCH, Ashok Raj Path, Patna, for running the Bio Medical Waste Treatment Facility Plant which included running operation and maintenance of the said plant. Learned counsel has stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Facility Plant installed in the premises of the 2nd Respondent is not liable for any payment on any GST services rendered by the petitioner herein and that the petitioner on its own volition has paid the amount. Therefore, the petitioner was liable to refund the GST amount paid wrongly. 6. As there was some confusion with regard to the liability of the petitioner to pay the GST amount, this Court vide order, dated 20.09.2023, has directed the Respondent no. 4, i.e., the Principal Secretary-cum-Commissioner, State Tax, Government of Bihar, Patna, to file his personal affidavit clarifying the legal position as to whether the payment of the GST by the petitioner was in accordance with law and provisions of the GST Act or not. 7. The 4th Res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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