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2025 (1) TMI 715

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..... fference and interest, the writ petition was maintainable, and the respondent was liable for the enhanced GST rate. Petition disposed off.
Hon'ble Shri Justice Vivek Agarwal And Hon'ble Shri Justice Devnarayan Mishra For the Petitioner : Shri Swatantra Pandey - Advocate For the State : Shri Yash Soni - Dy. Advocate General ORDER PER: JUSTICE VIVEK AGARWAL Learned counsel for petiti .....

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..... work. The petitioner has been 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 details of work awarded to the petitioner are mentioned in paragraph - 5.4 of the writ petition which read thus:- "The petitioner was awarded a work for bearing Agreement .....

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..... er 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 01.01.2022. 05. Vide letter dated 26.09.2022, respondent No.2 has accepted the liability to pay additional .....

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..... 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 above." In .....

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