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TMI Blog2025 (4) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... s filed challenging the adjudication order passed by the Service Tax Authority pertaining to certain transactions done during the period 2016-17 upto June, 2017, 3. The learned writ court did not go into the merits of the matter but dismissed the writ petition on the ground of available statutory appellate remedy under Section 85 of the Finance Act, 1994. 4. By an order dated 21.4.2023 this court considered the submissions of the learned advocates for the parties and pointed out that before a decision is taken as to what is the relief the appellant would be entitled to in this appeal. 5. A clear stand should be taken by the Executive Engineer, Hooghly Highway Division No.1, Public Works (Roads) Directorate, Government of West Bengal. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax, the department is entitled to get the entire amount and even after the advent of the GST regime in terms of Section 174 of the GST Act, 2017 all actions taken during the previous regime would stand protected. 9. In the interregnum the State authorities after the GST regime have recovered around of Rs.65.28 lakhs on the ground that the same is payable for the consideration which was received when the GST regime was invoked. The only issue which requires to be considered as to the effect of the post-facto approval which was granted on 6th June, 2017. 10. On a plain reading of the said approval it is seen that the Governor has granted post-facto administrative approval for the project/works described therein and the estimated cos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the GST regime by the petitioner. Out of those bills, three ad-interim payments of Rs.32,42,000.00 Rs.31,87,000.00 and Rs.32,50,000.00 were made respectively on 30.06.2017 against three of those bills for the works mentioned in the tender invited during the year 2017-2018. Further, it has been stated that the writ petitioner claimed for Service Tax reimbursement against three bills and Service Tax was reimbursed for Rs.14,51,850.00 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 be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax. The Note Sheet then proceeded to give all the details concerning the appellants/writ 5 petitioners' tender wise bill amount, fund spent in phases and service tax paid accordingly against different tender and GST to be paid and in the said tabulation format the actual amount to be reimbursed to the appellant in FMA 340 of 2023 is Rs.68,98,565/- and for the appellant in FMA 342 of 2023 is Rs.34,95,220.00. Further, the Note 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h shows the amount which is to be paid for electrical works, contingencies and service and the total amount mentioned is Rs.1.06,15,11,197.00. This report has been prepared by the Superintendent Engineer, Presidency Circle, PWD and has been approved by the Chief Engineer, Head Quarter, Public Works Directorate, Government of West Bengal and Chief Engineer (South Zone), PWD & Nodal Officer of Singur Project. Therefore, it will be too late for the respondent now to contend that the sanction was a post facto sanction 7 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date of receipt of the server copy of this order. In the event the amounts are not refunded within the time frame the appellant in both the appeals are entitled to simple interest at the rate of 6% per annum from the date the amount becomes due and payable till it is actually paid." 15. The above finding will squarely apply to the case of the appellant since the name of the appellant also finds place in the annexure to the post-facto approval dated 6th June, 2017 as was found in the case of the appellant in FMA 340 of 2023 and FMA 342 of 2023. 16. The only difference in the instant case is that since the consideration was received by the appellant during the GST regime, the GST authorities have demanded GST on that and recovered Rs.65.28 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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