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2023 (8) TMI 300 - CHHATTISGARH HIGH COURTRefund of excess GST - change of GST rate on works contract from 12% to 18% w.e.f. 18.07.2022 - petitioner submits that petitioner may be permitted to submit fresh representation before respondents No.2 & 3 and in turn, they may be directed to consider and decide the same within specified time - HELD THAT:- This writ petition stands disposed of permitting petitioner to submit fresh representation before respondent No.2 & 3, raising grievance as raised in this writ petition. On petitioner's submitting representation, respondents No.2 & 3 shall consider and decide the same at the earliest preferably within an outer limit of 60 days from the date of receipt of this order.
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