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2023 (2) TMI 982 - ALLAHABAD HIGH COURTRefund of Tax / VAT - GST on contracts entered prior to 1.7.2017- Section 142(10) of GST Act - Validity of Government Order dated 08.11.2017 - scope of the terms of contract between the parties - formula with rate of VAT has been introduced, by the said order - HELD THAT:- The position which emerges out in the present case is that if there is any dispute regarding refund of amount as claimed by the petitioner, the petitioner could raise its grievance before the Arbitrator as per Clause 34 of the agreement. As far as the challenge to sub paragraph 2 of paragraph 2 of the Government Order dated 08.11.2017 is concerned, the petitioner has pleaded neither in the writ petition nor in the prayer clause that the said paragraph under challenge is in contravention of which provision of the Act 2017. But during the course of argument, learned counsel for the petitioner has relied upon sub-Section (10) of Section 142 of the Act 2017 with an argument that sub paragraph 2 of paragraph 2 of the Government Order is in contravention of the above mentioned provision, whereas sub-Section (10) of Section 142 does not provide any mode of calculation or formula for determining the liability. Nothing has been pleaded or argued by the counsel for the petitioner to show that formula introduced by the Government Order violates the Section 142(10) of the Act 2017 in any manner. As a matter of fact, it does not deal with calculation or formula for determining the liability is arbitrary and unreasonable. Petition dismissed.
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