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The petitioner sought reimbursement of the additional 6% GST paid from 01.01.2022 to 30.09.2022, as the respondents were paying bills with 12% GST while the petitioner was paying 18% GST. The court held that Respondent No. 4, the State GST Department, confirmed the GST rate was enhanced from 12% to 18%, which Respondent No. 2, a government entity, is liable to pay. Respondent No. 2 was directed to pay the petitioner the 6% GST difference from 01.01.2022 to 30.09.2022 within three months, failing which the petitioner shall be entitled to 6% interest per annum from the date of entitlement. The petition was disposed of.
The petitioner sought reimbursement of the additional 6% GST paid from 01.01.2022 to 30.09.2022, as the respondents were paying bills with 12% GST while the petitioner was paying 18% GST. The court held that Respondent No. 4, the State GST Department, confirmed the GST rate was enhanced from 12% to 18%, which Respondent No. 2, a government entity, is liable to pay. Respondent No. 2 was directed to pay the petitioner the 6% GST difference from 01.01.2022 to 30.09.2022 within three months, failing which the petitioner shall be entitled to 6% interest per annum from the date of entitlement. The petition was disposed of.
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