9911796707
TMI Blog2025 (1) TMI 1244X X X X Extracts X X X X X X X X Extracts X X X X ..... s executed by the petitioner as per the representations dated 21-11-2024 given by the Petitioner - Contractor to Respondent no.2 as per ANNEXURE-B. c) Any other relief that, the Hon'ble Courts deems it fit in the light of the facts and circumstances, in the ends of justice. 2. Learned counsel for petitioner submits that the issue in the lis is no longer res integra as the Coordinate Bench in W.P.No.9721/2019 and connected cases disposed on 11.04.2023 considering the very issue has allowed the petitions and directed refund of GST amount. The prayer in the subject petition is identical what is considered by the Coordinate Bench. This is not disputed by the learned AGA. Therefore, the petition deserves to succeed with the same relief whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n W.P.No.9721/2019 and connected cases disposed on 11.04.2023, wherein the Co-ordinate Bench of this Court, has held as follows: "20. In the result, I pass the following:- ORDER (i) Petitions are hereby disposed of. (ii) The Respondents-State and other Govt agencies / Respondents who have entered into works contract with the Petitioners are issued the following directions / guidelines:- (a) Calculate the works executed pre-GST (prior to 01.07.2017) under KVAT regime and payments received by the Petitioners. (b) The payments received by the Petitioners preGST for such of the works executed before 01.07.2017 are to be assessed under KVAT tax regime - either under COT or VAT scheme as applicable. (c) Calculate the balance w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 directed to consider and dispose of the same in the light of the aforesaid directions / guidelines as expeditiously as possible and at any rate within a period of 8 weeks from the date of submission of the representations. (v) In view of the interim orders passed by this Court in the present petitions, such of the petitioners who had not filed their GST returns during the period after 01.07.2017 are permitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ords that since necessary payment at the petitioner's end the applicable GST being statutory requirement, the respondent/ Department ought to have reimbursed 12% GST amount on the total work done by petitioner. Since, there is total inaction on the part of respondent/Department, this is a fit case where mandamus needs to be issued. For the reasons stated supra, I proceed to pass the following: ORDER i) Writ petition is allowed. ii) The respondent is hereby directed to reimburse GST amount as indicated in the representation dated 15.04.2023 vide Annexure-E. iii) The respondent/Department shall reimburse the said amount within a period of six weeks from the date of receipt of copy of this order. In the light of the issue sta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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