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2022 (12) TMI 1232 - HC - GSTRefund of additional tax liability incurred by the petitioner in the light of GST law introduced w.e.f. 1.7.2017 onwards - HELD THAT:- Reliance placed upon the order of this Court in M/S D.A. ENTERPRISES THROUGH ITS PROPRIETOR DINESH KUMAR MISHRA VERSUS STATE OF CHHATTISGARH THROUGH THE SECRETARY; CHIEF ENGINEER HASDEO BASIN; SUPERINTENDING ENGINEER; EXECUTIVE ENGINEER MANIYARI [2022 (12) TMI 1136 - CHHATTISGARH HIGH COURT], wherein under identical set of facts, this Court has allowed the said writ petition. Considering the submissions of learned counsel for the parties and also taking into consideration the judgment of this Court in the case of M/s D.A. Enterprises, the writ petition as of now stands disposed of permitting the petitioner to approach respondents No.2 to 5 in terms of the order of the State Government dated 10.10.2018 (Annexure P-2). The petitioner is also required to produce before the authority concern necessary proof of the additional tax liability incurred on account of the introduction of the GST law within a period of one week - petition disposed off.
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