9911796707
TMI Blog2025 (2) TMI 783X X X X Extracts X X X X X X X X Extracts X X X X ..... STRUCTURE PVT. LTD. [2024 (12) TMI 928 - MADHYA PRADESH HIGH COURT] wherein it is observed that 'Respondent No.4 which is a State GST Department, according to which also the rate of GST has been enhanced from 12% to 18% and same is liable to be paid by respondent No.2 which is a Government Entity.'
Petition disposed off. X X X X Extracts X X X X X X X X Extracts X X X X ..... rit, order or direction, directing the respondents to reimburse the extra GST amount paid @ 6% from 01.01.2022 to 30.09.2022 along with interest. 02. The petitioner is a Company / Proprietorship Firm engaged in the construction 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30.10.2017 to 31.12.2021. Thereafter, vide Notification No.15/2021 CT(R) dated 18.11.2021, the rate of GST has been enhanced from 12% to 18% (9% CGST & 9% SGST) w.e.f. from 01.01.2022. 04. The grievance of the petitioner 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 submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Respondent No.4 which is a State GST Department, according to which also the rate of GST has been enhanced from 12% to 18% and same is liable to be paid by respondent No.2 which is a Government Entity. 09. In view of 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 rece ..... X X X X Extracts X X X X X X X X Extracts X X X X
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