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2022 (10) TMI 1240 - JHARKHAND HIGH COURTImplementation of GST regime on subsisting works contract - Reimbursement of GST paid on differential rate of taxes - Standard Operating Procedure (SOP) or directive framed for post GST payment on pending bills related to the works orders issued during the pre-GST regime - HELD THAT:- It was at the instance of this Court that the State Government thought it proper to lay down a mechanism through Standard Operating Procedure to deal with the individual cases of aggrieved persons / petitioners regarding reimbursement of differential amount of GST paid by them under the subsisting contract as on 01.07.2017. Now, that the SOP has been framed and published in the Extraordinary Gazette dated 26.08.2022 (AnnexureB to the supplementary counter affidavit of the Respondent Commercial Taxes Department dated 02.09.2022 filed in W.P.(T) No. 2108 of 2019) and that the grievances of the petitioners are still at the level of individual department or State Instrumentalities, this Court is not required to make any comments on the terms and clauses of the SOP at this stage. Petitioners should press their claim before the concerned departments or State Instrumentalities or make a fresh claim so that the competent authorities under the Respondents can take an informed decision on the claim of the individual petitioners’ in accordance with law and the SOP framed vide Notification dated 26.08.2022 within a time frame. Needless to say, if pursuant to the said decision, any individual petitioner or person feels aggrieved, it may give rise to a fresh cause of action to be raised in an appropriate proceeding. It would also be open for the petitioners to lay a challenge to any of the clause of SOP if so aggrieved thereby. Since the claim of the petitioners have been pending for quite long on the implementation of GST regime since 01.07.2017, it would be in the fitness of things that the representation or claim of the individual petitioners be decided in an expeditious manner, preferably within a period of 8 weeks from the date of receipt of a copy of this order. Let W.P (T) be de-tagged from the instant batch of writ petitions and be listed separately after one week. Rest of the writ petitions are disposed of.
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