Home Case Index All Cases GST GST + HC GST - 2023 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (6) TMI 91 - HC - GSTAdditional tax liability incurred by the petitioner - additional payment on account of the introduction of the GST law - compliance of order of State Government dated 10.10.2018 - HELD THAT:- Reliance placed in the case of M/s D.A.Enterprises v. State of Chhattisgarh and others [2022 (12) TMI 1136 - CHHATTISGARH HIGH COURT] where it was held that The plain reading of the new amended Order of the State Government dated 30.09.2022 would reflect that the State Government has now for the Water Resources Department has taken a decision to ensure that the Additional Tax burden that has suffered by a Contractor in the event of a new tax that is imposed, the additional burden shall be reimbursed to the contract, subject to the Contractor furnishing the details of the difference of the tax liability and the additional tax that was required to be paid by the Contractor. 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.
|