TMI Blog2025 (1) TMI 715X X X X Extracts X X X X X X X X Extracts X X X X ..... fference and interest, the writ petition was maintainable, and the respondent was liable for the enhanced GST rate. Petition disposed off. X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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