HC dealt with a writ petition seeking refund of differential GST...

HC dealt with a writ petition seeking refund of differential GST (GST minus VAT) on works contracts executed under the earlier VAT regime, where contractors had not remitted GST. Noting that a co-ordinate Bench had already issued comprehensive directions on an identical issue, the HC held the petitioner similarly circumstanced and entitled to the same relief. Earlier restoration on the ground of non-hearing was cured by affording full opportunity to respondents, satisfying principles of natural justice. The HC disposed of the petition by directing respondents to consider petitioner's representations and pass reasoned orders in accordance with law, reserving liberty to challenge any adverse decision.

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