TMI Blog2023 (1) TMI 790X X X X Extracts X X X X X X X X Extracts X X X X ..... ursement of amount to the State Government - HELD THAT:- The present Writ Petition as of now stands disposed of, directing the Respondent Authorities to consider and decide the representation filed by the Petitioner on 6.11.2022, at the earliest, preferably within a period of 90 days. While deciding the representation, the Respondent Authorities shall take into consideration the Order dated 30.9. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der dated 25.4.2022 that was issued to the Petitioner, the GST payable at that point of time was 12 percent, whereas subsequently from 18.7.2022 the rate has been enhanced from 12 percent to 18 percent and in the process the Petitioner has incurred certain additional liability towards the payment of GST. 3. Learned Counsel for Petitioner submits that the Department has itself on 30.9.2022 has a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid amount to the State Government. Therefore, now that there is a increase in the tax liability, it would be the same principle that would be applicable upon the Respondents also and they are duty bound to reimburse the Petitioner to the extent of the additional tax liability suffered by the Petitioner in the course of the enhancement of the rate of GST. 5. Today, when the matter is taken up f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the provisions of Law and the Contract, governing the field. 8. Given the said facts, the the present Writ Petition as of now stands disposed of, directing the Respondent Authorities to consider and decide the representation filed by the Petitioner on 6.11.2022, at the earliest, preferably within a period of 90 days. While deciding the representation, the Respondent Authorities shall take int ..... X X X X Extracts X X X X X X X X Extracts X X X X
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