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2021 (2) TMI 769 - HC - GSTSeeking direction to respondent for reimbursement of GST at 12% on the value of construction work done under the agreement entered into with the 5th respondent - seeking direction to respondents not to deduct VAT amount and 1% of CGST and SGST while releasing the final bill in relation to the agreement - seeking direction to refund of the VAT amount deducted to the petitioner along with 18% interest from the due date till the date of payment along with exemplary costs - HELD THAT:- The action of the 7th and 8th respondents in not granting refund to the 5th respondent on the pretext that application for refund was filed beyond the period specified under the TVAT Act cannot be countenanced, and the respondent ought to have granted refund of the amount being the amount collected without authority of law. This Court is of the considered view that there are no bonafides or justification on part of the 1st to 6th respondents in seeking to adjust a sum of ₹ 11,93,172/- from the GST payable to the petitioner at the rate of 12% in respect of the work executed under the agreement dated 05.08.2017 and also seeking to deduct TDS at the rate of 1% under GST - Similarly, the action of 7th and 8th respondents in not refunding the amount remitted by the 5th respondent as VAT liability for the work executed, post-introduction of GST, on the ground of the refund application having been filed beyond the period specified under the Act, also cannot be held to be valid. Petition allowed - decided in favor of petitioner.
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