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2022 (8) TMI 391 - HC - GSTWorks Contract - estimation of value - contract period was extended beyond 01.07.2017 and execution of works was completed during GST regime - time limitation - HELD THAT:- The instant matter being similar to that of the case decided by this Court in CHANDRA SEKHAR JENA VERSUS STATE OF ODISHA AND OTHERS [2021 (10) TMI 1350 - ORISSA HIGH COURT], where it was held that the agreement in question is dated 26th April, 2016 with the time for completion being 11 months. Clearly, therefore, any claim now raised arising from the said contract would be time barred - The present writ petition is hereby dismissed in the similar fashion and, thus, this Court hold that the claim of the petitioner is hit by law of limitation. This Court wishes to observe that the petitioner has made a prayer to restrain the opposite party No.5-CT&GST Assessment Unit, Rairangpur, CT&GST Circle, Mayurbhanj, from taking any coercive steps against the petitioner to recover amount of GST. Qua such a prayer, it is noteworthy to record that the task of determining the differential GST, i.e. segregating labour, material, etc. is of the Authority vested with power under the CGST/OGST Act and not within the domain of any other. Such segregation can be made keeping in view inter alia Revised Guidelines dated 10th December 2018 issued by the Finance Department, Government of Odisha - The question whether, in fact, any amount is owed to the Petitioner by 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 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 court while declining to exercise its power under Article 226 of the Constitution, dismisses the writ petition.
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