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2021 (2) TMI 1303

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..... , J. FOR THE APPELLANT : M/S.KANANBALA ROY CHOUDHURY,S.K.ROU CHOUDHURY,N.K.DASH, Advocate ORDER 1. Heard Miss Kananbala Roy Choudhury, learned Counsel for the Petitioner, 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 Exe .....

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..... asis for the said prayer. 5. Miss Roy Choudhury, learned counsel for Petitioner clarifies that the Petitioner is not pressing the prayer in relation to Annexure-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 o .....

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..... and determined that far from the Opposite Party No.1 having to reimburse the Petitioner any amount on account of GST, it is the Petitioner which owes Opposite 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 D .....

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..... isdiction under Article 226 of the Constitution to calculate on a case by case basis which component of the work executed by the Petitioner for Opposite 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 approp .....

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