Petitioner Granted Time to File Representation; Decision Required in Four Months with No Coercive Action Permitted.

The HC disposed of the writ petition, granting the petitioner the liberty to file a representation with the Additional Chief Secretary, Finance Department, West Bengal, within four weeks. The Additional Chief Secretary must decide within four months, consulting relevant departments and allowing the petitioner a hearing. No coercive action is permitted until a decision is made. Failure to file the representation in time renders the court order ineffective. The Additional Chief Secretary must act lawfully, issuing a reasoned order on merit, considering pertinent judgments from various HCs. The writ petition is concluded with these directives.

---

---

Issues Involved:
Request for direction on additional tax liability for government contracts pre and post GST regime without updating Schedule of Rates (SOR) and Bill of Quantities (BOQ).

Analysis:
The petitioner filed a writ petition seeking direction for the authority concerned to bear the additional tax liability for executing government contracts awarded before and after the introduction of GST without updating the Schedule of Rates (SOR) to incorporate applicable GST in the Bill of Quantities (BOQ). The petitioner also requested relief to neutralize the impact of unforeseen tax burden on ongoing contracts awarded before the GST implementation date and to update the State SOR with applicable GST instead of the inapplicable West Bengal VAT going forward.

The High Court disposed of the writ petition by granting the petitioner the liberty to file a representation before the Additional Chief Secretary, Finance Department, Government of West Bengal within four weeks. The Additional Chief Secretary is directed to make a final decision within four months from the receipt of the representation after consulting with all relevant departments concerned. The court emphasized that the representation should be considered, and a final decision taken by the Additional Secretary after providing an opportunity for the petitioner or their authorized representatives to be heard. No coercive action shall be taken against the petitioner until the final decision is made. Failure to file the representation within the stipulated time will render the court order ineffective.

Furthermore, the Additional Chief Secretary is instructed to act in accordance with the law, pass a reasoned order on merit, and consider all relevant judgments from different High Courts that the petitioner intends to rely upon while deciding on the representation. The court concluded the judgment by stating that the writ petition is disposed of with the mentioned observations and directions.

---