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TMI Blog2023 (10) TMI 1043X X X X Extracts X X X X X X X X Extracts X X X X ..... r the introduction of GST Act and ongoing project and to forthwith recall, cancel or rescind the impugned DRC-01A dated 07.09.2023 and attached show cause notice dated 5th September, 2023 issued under Section 73 of GST Act for the period 2017- 2018 annexed to the petition in 'P5' issued by the respondent no. 3 and all subsequent proceedings thereon. 2. It is the contention of the petitioner that the petitioner is registered under GST Act and carries on business under the name and style of M/s Surajit Dey and Company as proprietorship firm dealing with business of works contractor. 3. It is further contended by the petitioner that during the period 2017- 2018 petitioner received several work orders from the Government contractee during the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicable. In other word, the supplier of goods/services/both has to pay WBGST and CGST on all taxable goods/services. The State respondents cannot sit tight over the issue of payment of GST tax and interest as applicable. It is manifestly arbitrary, irrational and beyond the purview of statute. The Government Contractee cannot deny and avoid the WBGST and CGST rates of tax which is applicable in view of notification issued by the Finance Department vide Notification no. 5050-F(Y) dated 16.08.2017. In spite of notification and the provision of the GST is crystal clear, the Government of West Bengal particularly the Government Contractee is avoiding to pay the applicable tax with interest as demanded by the GST authorities. Several represe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g on behalf of the respondents submitted that the petitioner is liable to pay the tax and interest thereof in view of Section 73 of the GST Act. Petitioner is registered under GST Act, who is responsible person to collect the tax from recipient and paid the same to the concerned authorities as such writ petition has no merit. Therefore, this instant writ petition should be dismissed. In alternatively, the learned advocate on his usual fairness submitted that the similar order may be passed as passed earlier by this Court for interest of justice. 9. Heard the submissions advanced by the parties and on perusal of the writ petition as well as the annexure thereto and referred judgements, it appears the respondent authorities concerned have to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthorized representatives. Till the final decision is taken by the Additional Chief Secretary, no coercive action shall be taken against the petitioner by the respondents concerned. In case of default in making representations within the time framed herein this order will not have any force. 12. It is also relevant to mention that the Additional Chief Secretary, while taking decision on the representations to be filed by the petitioner shall act in accordance with law and pass a reasoned and speaking order on merit and after considering all the judgments of different Supreme court and High Courts upon which petitioners intends to rely. 13. With these observations and directions, the writ petition being WPA 2381 of 2023 is disposed of. 14 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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