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TMI Blog2023 (10) TMI 1151X X X X Extracts X X X X X X X X Extracts X X X X ..... ime or post-GST regime and therefore it was impossible on part of the petitioner as well as the respondent nos. 4, 5, 6, 7, 8, 9, 10, 11 and 12 to include the component of GST in the value of contract awarded prior to GST legislation coming into force or post-GST contracts, ongoing projects and the petitioner is also challenging the impugned summary of show cause notice dated 22.09.2023 under Section 74 of the Central Goods and Services Tax Act, 2017 and of the West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as "GST Act") for the period 2017-2018 & 2018-2019 and subsequent notices of the GST Act, issued by the respondent no. 3. 2. It is the contention of the petitioner that the petitioner carries on business under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Government contractee on 27.08.2023 and 28.08.2023 requesting to pay the petitioners GST tax with interest as applicable under the GST Act. As the GST is an indirect tax which is to be collected by the supplier from the recipient and paid to the concerned authorities. Petitioners are entitled to receive GST Tax as applicable on the works contract services executed by the petitioner during the GST regime from Government Contractee. 6. It is further submitted that on 29.08.2023 the respondent no. 3 issued notice in Form GST DRC-01A under Section 74(5) of the GST Act along with annexure for the F.Y. 2017-2018 & 2018-2019 to the petitioner stating that there is suppression of taxable turnover in comparison to GSTR-3B with Income Tax Form ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 representations submitted requesting for payment of tax and interest as applicable but the concerned respondent did not consider the same. 9. On the other hand, the GST authority has issued the impugned DRC- 01A dated 29.07.2023 under Section 74 (5) of the GST appending annexures for the financial year 2017-2018 and 2018-2019 to the petitioner stating that there is suppression of taxable turnover in comparison to GSTR3B with Income Tax Form 26AS u/s 192C i. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ities 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. 12. 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 bear the additional tax liability for execution of subsisting Government contract either awarded to the petitioner during pre-GST regime or in post-GST regime without updating the Schedule of Rates (SOR) incorporating the applicable GST while preparing Bill for payment. The petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... force. 15. It is also recorded 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. 16. With these observations and directions, the writ petition being WPA 2459 of 2023 is disposed of. 17. There shall be no order as to costs. 18. Urgent photostat certified copies of this judgment may be delivered to the learned Advocates for the parties, if applied for, upon compliance of all formalities. 19. All parties shall act on server copy of this order downloaded from the official websi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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