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2022 (4) TMI 1453 - HC - Indian LawsPropriety of Revised Guidelines relating to works contract - vires of Office Memorandum bearing No.38535-FIN-CT1-TAX-0045- 2017/F., dated 10.12.2018 - restitution of benefit of GST to the Petitioner along with interest within a stipulated period in respect of work in which the estimated was prepared under VAT law - HELD THAT:- The question whether, in fact, any amount is owed to the Petitioner by the Opposite Parties on account of GST deducted from its bills or vice versa, has become a highly disputed question of fact. The claim of the Petitioner ultimately, in simple terms, is one for money which it seeks as reimbursement from the Opposite Parties. It is not possible for this Court in its writ jurisdiction under Article 226 of the Constitution to calculate on a case to case basis which component of the work executed by the Petitioner for reimbursement on account of GST and which is not. This being a disputed question of fact, the Court declines to undertake this exercise in the writ jurisdiction and leaves it to the Petitioner to seek other appropriate remedies available to him in accordance with law. Petition dismissed.
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