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TMI Blog2025 (5) TMI 730X X X X Extracts X X X X X X X X Extracts X X X X ..... ncluding a writ in the nature of declaration, declaring the action of the Respondent JBVNL in withholding amount of GST impact of Rs. 19,86,44,336/- in respect of the Ranchi and Medininagar Project under the Integrated Power Development Scheme ("IPDS") while paying bills from the month of November, 2017, is wholly arbitrary, unreasonable in as much as the Respondent JBVNL was bound by the circulars issued by Rural Electrification Corporation, as applicable to projects under IPDS monitored by the Power Finance Corporation, which mandated payment of increase in contract price due to introduction of GST to the contractor for the entire contract, i.e., including bought-out transactions / sales in transit, and further because similar benefit has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 23] and other analogous cases, which were allowed by learned Division Bench vide judgment dated 09.04.2024. In paragraph nos. 27 & 28 of the said judgement, the Division Bench also referred to the cases where N.I.T. was floated prior to coming into force of the G.S.T. regime and held at paragraph nos. 30 & 31 as under: "27. Next, the learned Advocate General endeavored to classify the writ petitions in two categories; one set of writ petitions pertains to the N.I.T. floated in the year 2015 where amended clause 10.7 of the GCC was not incorporated in the Agreement. The stand of the JBVNL is that such petitioner-Firms cannot claim reimbursement of GST component over procurement of raw materials, intermediary components and bought-out items ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re agitating for their right to refund/reimbursement for long. They have brought on record the copies of their representations made to the JBVNL, and the response thereto by the JBVNL was that the matter is pending litigation. On the point of similarity of facts with M/s Techno Electric and Engineering Company Limited, suffice it would be to record that the NITs, GCCs, LOAs, and the GST clause introduced in the LOAs are the same. A pre-bid clarification letter dated 30th June 2016 was issued to all the Implementing Agencies for clarification on the statutory tax valuations upon the introduction of the GST. Now only because the NITs were floated on different dates or the LOAs or the Agreements were executed pre-GST regime, the benefit of GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terest in terms of the GST Act, 2017 read with the Rules framed thereunder. The entire exercise shall be completed as early as possible and not beyond six weeks. As the delay shall incur further liability towards statutory interest, the responsibility shall be fixed and recovery may be ordered from the erring authority." 5. Thus, this Court has rejected the stand taken by the respondents and has held that the nature of the work awarded to the petitioner-Firm in both phases is the same and the execution of the work under the previous contracts was in progress when the amendment in Clause 10.7 of the GCC was made and the benefit of the amended Clause 10.7 of the GCC cannot be denied to the petitioner-Firms, if the G.S.T. regime was brought i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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