9911796707
TMI Blog2022 (8) TMI 589X X X X Extracts X X X X X X X X Extracts X X X X ..... r the respondents and with their consent, this Writ Petition is disposed of at the stage of admission. 2. The present Writ Petition came to be filed under Article 226 of the Constitution of India seeking the following relief:- ".......... to issue a Writ, Order or Direction one in the nature of Mandamus: a. declaring the order dated 30.12.2021 (served on 08.02.2022), passed by the 2nd Respondent, confirming the orders dated 05.10.2020 passed by the 1st Respondent, under the provisions of the Central Goods and Services Tax Act, 2017 and Andhra Pradesh State Goods and Services Act, 2017, for the period July, 2017 to June, 2018, as void, bad in law, arbitrary, highhanded, mechanical, without jurisdiction and bereft of any valid reasons, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iven by the Department of Defence, New Delhi. In terms of the work order, the bills are to be raised in the name of Programme Director, Headquarters ATVP, New Delhi. The orders were to be executed in terms of the contract and on the instructions of Advance Technology, Vessel Programme Wing of the Ministry of Defence, New Delhi. The works/services have been executed at the site i.e., The Project Director, Ship Building Centre, Varuna Block, Godavari Gate, Scindia Road, Naval Base Post, Visakhapatnam. In terms of the contract, the payments were to be released from the Ministry of Defence, New Delhi based on the completion of work from stage to stage. The petitioner executed the works/services as per the terms of the contract in the recipient' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned counsel for the petitioner mainly submits that when the nature of transaction is admitted, the authorities ought to have adjusted the amount paid by him towards I.G.S.T. In any event, he would contend that he will pay the C.G.S.T. and S.G.S.T. due to the authorities and thereafter, he may be permitted to claim refund of the amount paid towards I.G.S.T. 5. The same is not seriously opposed by the learned Government Pleader for Commercial Tax. 6. Even in the assessment order, dated 05.10.2020, passed by respondent No.1/Assistant Commissioner (ST), Kurupam Market Circle, Visakhapatnam, it is held that the office cannot make adjustment of I.G.S.T. into C.G.S.T. and S.G.S.T. The taxable person may claim refund of I.G.S.T. after payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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