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    <title>2023 (4) TMI 1391 - CHHATTISGARH HIGH COURT</title>
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    <description>Chhattisgarh HC disposed of petitions seeking refund of 6% additional GST paid for works contracts executed prior to 18.07.2022. Following precedent in M/S D.A. Enterprises case, the court directed petitioners to make fresh claims before respondent authorities showing difference between tax liability at bid submission and excess tax paid after GST introduction. Authorities were directed to conduct scrutiny and enquiry, and if petitioners proved entitlement to additional tax burden reimbursement, they should be suitably compensated.</description>
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      <description>Chhattisgarh HC disposed of petitions seeking refund of 6% additional GST paid for works contracts executed prior to 18.07.2022. Following precedent in M/S D.A. Enterprises case, the court directed petitioners to make fresh claims before respondent authorities showing difference between tax liability at bid submission and excess tax paid after GST introduction. Authorities were directed to conduct scrutiny and enquiry, and if petitioners proved entitlement to additional tax burden reimbursement, they should be suitably compensated.</description>
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