9911796707
TMI Blog2024 (11) TMI 1168X X X X Extracts X X X X X X X X Extracts X X X X ..... ner : Ms. Nibedita Das G.A. For the State. : Shri Bhuwan Gautam For the Respondent Nos.2 and 3 : Shri Vinay Pratap Singh ORDER PER: JUSTICE VIVEK RUSIA With the consent of parties, heard finally. The petitioner has filed the present under Article 226 of the Constitution of India for issuance of an appropriate writ, order or direction, directing the respondents to reimburse the extra GST amou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the payment received on the work executed by it. After enactment of GST Act from 01.07.2017, the petitioner's activities were subjected to GST @ 12% vide Notification No.24/2017 CT(R) dated 21.09.2017 from 30.10.2017 to 31.12.2021. Thereafter, vide Notification No.15/2021 CT(R) dated 18.11.2021, the rate of GST has been enhanced from 12% to 18% (9% CGST & 9% SGST) w.e.f. from 01.01.2022. 04. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion Act. 07. Needless to say that no disputed question of facts are involved in this case, therefore, the petitioner cannot be relegated to the Dispute Resolution Form as provided under the agreement. 08. Respondent No.4 which is a State GST Department, according to which also the rate of GST has been enhanced from 12% to 18% and same is liable to be paid by respondent No.2 which is a Government ..... X X X X Extracts X X X X X X X X Extracts X X X X
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