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2023 (8) TMI 305 - MADRAS HIGH COURTEnhancement in the rate of GST - Government has however not acted upon pursuant to the changes in the rate of GST - HELD THAT:- The case of the petitioner appears to be genuine, as the petitioner cannot be mulct with higher rate of tax for the work/supply of work to the respondent/Department, GST being an indirect tax, the incidence of tax has to be borne by the recipient. There shall be a direction to the first respondent to pass appropriate orders for making suitable budget allocation for reimbursing the petitioner and other contractors the GST for the difference in GST rate on account of increase in the rate. The differential amount of GST on account of increase rate of tax with effect from 18.07.2022 shall be paid. This exercise shall be carried out by the respondents particularly the first respondent within a period of 45 days from the date of receipt of a copy of this order. Petition allowed.
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