TMI Blog2021 (2) TMI 1303X X X X Extracts X X X X X X X X Extracts X X X X ..... uous period of six months - HELD THAT:- The question whether, in fact, any amount is owed to the Petitioner by Opposite Party No.1 on account of GST deducted from its bills or vice versa, has become a highly disputed question of fact. The claim of the Petitioner ultimately, in simple terms, is one for money which it seeks as reimbursement from Opposite Party Nos.1 and 2. It is not possible for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner, Mr. P. K. Muduli, learned Additional Government Advocate and Mr. Sunil Mishra, learned counsel for CT GST. 2. There are two prayers in this writ petition. The first is for a direction to the Opposite Party No.1 i.e. the Executive Engineer (R B) Division-IV, Bhubaneswar to reimburse the Petitioner the balance amount payable under the GST Act in terms of representation made on 28th De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure-3 and accordingly gives up the second prayer. 6. As regards the first prayer, Miss Roy Choudhury refers to the earlier counter affidavit filed on behalf of Opposite Party Nos.1 and 2 on 4th December, 2019 taking the stand that the task of determining the differential GST, i.e. segregating labour, material, etc. is of the TDS Authority and not within the competency of Opposite Party No.1. Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osite Party No.1 a certain sum as indicated therein. Thus it seen that notwithstanding the stand taken in an earlier affidavit, it is evident that Opposite Parties 1 and 2 claim to have in fact proceeded on the basis of the guideline dated 10th December, 2018. 8. When confronted with the above affidavit, Miss Roy Choudhury first stated that the Petitioner disputes the manner of calculation and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te Party Nos.1 and 2 is amenable for reimbursement on account of GST and which is not. This being a disputed question of fact, the Court declines to undertake this exercise in the writ jurisdiction and leaves it to the Petitioner to seek other appropriate remedies available to the Petitioner in accordance with law. In such proceedings it would be open to either of the parties to rely on the pleadi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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