9911796707
TMI Blog2025 (4) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... ected against the orders dated 2nd February, 2023 passed in WPA 18290 of 2021 and WPA 18299 of 2021 respectively. In the WPA 18290 of 2021 the appellant/writ petitioner prayed for a direction upon the authorities to reimburse and/or make payment of GST to the tune of Rs. 68,98,565.00 at the rate of 12% or Service Tax to the tune of Rs. 86,23,206.00 at the rate of 15%, whichever is legally reimbursable to the appellant/writ petitioner within a fixed time frame. In WPA 18299 of 2021 the appellant/writ petitioner prayed for a direction upon the authorities to reimburse and/or make payment of GST to the tune of Rs. 34,95,220.00 at the rate of 12% or Service Tax to the tune of Rs. 43,69,025.00 at the rate of 15%, whichever is legally reimbursabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0.00 subsequently on 31.03.2018 vide bill No. 986/17-18 by the answering respondent. Further, it has been admitted that other bills were raised prior to July 1, 2017(by the writ petitioners) but could not be paid immediately due to lack of available fund for the said works during the relevant period. Further, it has been admitted that those bills were paid to the writ petitioner subsequently on 31st March, 2018 during the GST regime. Having taken such a stand there is denial in certain other paragraphs, which have to be necessarily eschewed in the light of the candid admission. The case of the appellants is not only such a stand taken in the affidavit-in-opposition but fortified with the Note Sheet which was prepared by the Executive Engine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sheet states that as of now GST is the only tax which has subsumed all earlier indirect taxes viz. Excise Duty, VAT, VST, Entry Tax, Service Tax etc. so in all these cases in which the work started prior to implementation of GST on 01.07.2017 and balance work/payment continued even after 01.07.2017 GST has to be paid at appropriate rate. Further, the Note Sheet mentions that earlier the rate of Service Tax was 15% which was payable to Central Government only, but now there is a total GST of 12% (6% of GGST + 6% SGST) in this case, which is equally distributed between the Central and State Governments. Further, the Note Sheet admits all the liability to reimburse the GST amount already paid to Government comes to Rs. 1,03,93,785/- which is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll be too late for the respondent now to contend that the sanction was a post facto sanction and, therefore, the question of payment of the amount to the contractor would not arise. This stand taken in the written instruction given to the senior officer is wholly contrary to the stand taken by the department. Thus, in the aforementioned document/report there is one other document containing revised demand of fund for payment for GST in connection with the work as prepared by the Executive Engineer, Bankura Highway Department dated 14.02.2020. This document contains a tabulated statement for first phase and in column No. 10 it has been mentioned "Progress expenditure against Service Tax/GST upto date". In column No. 11 it has been mentioned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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