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of <h1>GST Refund Claim Upheld: Authorities Must Review Excess Payment Within 60 Days Based on Precedent</h1> <h3>Gayatri Ventures Versus State of Chhattisgarh, Executive Engineer Public Works Department (Building And Roads), Division – Bemetara, Chhattisgarh Road Development Corporation Limited</h3> Gayatri Ventures Versus State of Chhattisgarh, Executive Engineer Public Works Department (Building And Roads), Division – Bemetara, Chhattisgarh Road ... Petitioner seeks direction to respondents to decide representation for refund of excess GST payable due to change in GST rate on works contracts from 12% to 18% w.e.f. 18.07.2022. Petitioner had earlier submitted representations (Annexures P-2 dated 15.03.2023 and 21.04.2023). State contends no representation was submitted to respondent No.3, who is also competent to consider the claim. Writ petition is disposed of by permitting the petitioner to submit a fresh representation to respondents No.2 and No.3, who 'shall consider and decide the same at the earliest preferably within an outer limit of 60 days from the date of receipt of this order.' While deciding, respondents are directed to 'take into consideration similar decisions that the State Government has taken in respect of the contracts executed by the Contractors with Irrigation Department, Water Resources Department and other such departments.' Certified copy to be issued as per rules.
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