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2024 (4) TMI 611 - HC - GSTSeeking reimbursement of GST amount paid by the petitioner - Interpretation of Contract Clause - it is submitted that after having realized its mistake, respondent No. 1 not only informed the petitioner that it would not be liable to reimburse the GST but also deducted the GST already paid in favour of the petitioner and as such there is no merit in the petition and the same is liable to be dismissed - HELD THAT:- A perusal of the material on record, in particular the cumulative effect of the short term tender notification dated 01.02.2019 containing clause C to note No. 1 which stipulates that GST shall be paid to the tendered amount separately as per Rules and applicable Government Orders and notice to the tender notification as well as the work order and other documents will clearly indicate that the rate quoted by the petitioner was exclusive of GST and did not include the same as contended by respondent No. 1. So also, merely because Clause 36 of the scheduled agreement includes sales tax and VAT, in the absence of any material to show that sales tax and VAT include GST also and that the rates quoted by the petitioner include GST, it is opined that respondent No. 1 is liable to reimburse the GST paid in favour of the petitioner. The respondent is hereby directed to reimburse GST amount as indicated in the representation dated 15.04.2023 vide Annexure-E - The respondent/Department shall reimburse the said amount within a period of six weeks from the date of receipt of copy of this order - petition allowed.
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