TMI Blog2024 (4) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... paid in favour of the petitioner and as such there is no merit in the petition and the same is liable to be dismissed - HELD THAT:- A perusal of the material on record, in particular the cumulative effect of the short term tender notification dated 01.02.2019 containing clause C to note No. 1 which stipulates that GST shall be paid to the tendered amount separately as per Rules and applicable Government Orders and notice to the tender notification as well as the work order and other documents will clearly indicate that the rate quoted by the petitioner was exclusive of GST and did not include the same as contended by respondent No. 1. So also, merely because Clause 36 of the scheduled agreement includes sales tax and VAT, in the absence of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In addition to reiterating the various contentions urged in the petition and referring to the material on record learned counsel for petitioner invited my attention to the short term tender notification dated 01.02.2019 in order to point out that the same stipulates that GST shall be paid by the petitioner to the tender amount separately pursuant to which a work order dated 24.05.2019 was issued wherein rate was shown excluding the GST. It is submitted that the fact that rates quoted by the petitioner was exclusive of GST is also confirmed by general notice to the SR of Civil Works, Shivamogga, for the year 2018-19 (Annexure Q) wherein it is stated that GST at 12% shall be added separately as per Government letter dated 11.10.2018 and a sep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ismissed. 5. By way of reply learned counsel for petitioner would also invite my attention to clause 36 to point out that in the absence of any material to show that rates quoted by the petitioner was inclusive of GST, the question of respondent No. 1 in reimbursing GST in the facts and circumstances of the case would not arise. In support of his contention he has placed reliance upon the judgment of this Court in the case of M .G. Arunkumar Vs. The State of Karnataka and others, W.P. No. 104908/2023 dated 29.08.2023. 6. A perusal of the material on record, in particular the cumulative effect of the short term tender notification dated 01.02.2019 containing clause C to note No. 1 which stipulates that GST shall be paid to the tendered amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Goods and Services Tax. If petitioner, who is a registered Civil Contractor has completed the tender work, respondent/Department being a service recipient is under bounden duty to reimburse GST amount of Rs. 2,16,51,903/- in terms of Section 13 of The Central Goods and Services Tax Act, 2017. It is also not in dispute that petitioner, who is a class-I contractor having rendered service, is under mandatory duty to pay GST amount to the department. Equally respondent/Department is under bounden duty to reimburse the GST amount. It is borne out from the records that since necessary payment at the petitioner's end the applicable GST being statutory requirement, the respondent/Department ought to have reimbursed 12% GST amount on the total w ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
