Tax Claim Upheld: Petitioner Ordered to Submit GST Liability Proof, State Authorities Directed to Review Within 90 Days

The HC allowed the writ petition, directing the petitioner to submit proof of additional GST tax liability within a week. The state authorities must review the claim within 90 days, considering the precedent set in a similar case and the state government's policy. The petition was disposed of without costs, providing an opportunity for potential tax reimbursement.

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Issues:
1. Additional tax liability under GST law for contracts awarded before its introduction.

Analysis:
The petitioner filed a writ petition regarding the additional tax liability incurred due to the GST law introduced from 1.7.2017 onwards concerning a contract awarded before the GST law's implementation. The petitioner sought reimbursement of the additional tax paid, citing a policy decision by the State Government and a previous judgment in a similar case. The State Counsel agreed to consider the petitioner's claim upon submission of relevant proof of the additional tax liability incurred due to GST law. The Court, considering the arguments and the precedent set by a previous judgment, disposed of the writ petition, allowing the petitioner to approach the concerned authorities with a fresh claim and necessary proof within a week. The authorities were directed to scrutinize the claim within 90 days from receipt, in line with the State Government's order. No costs were awarded in this matter.

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