https://www.taxtmi.com/caselaws?id=441321 Permission was granted to submit a fresh representation seeking refund of excess GST paid after the works contract GST rate changed from 12% to 18% with effect from 18.07.2022. The competent authorities were directed to consider and decide the representation expeditiously, preferably within 60 days of receipt, and to take into account similar refund decisions already taken in other State departments. The court did not adjudicate the refund claim on merits and disposed of the writ petition by securing an administrative decision on the petitioner's request. en-us Fri, 14 Jul 2023 00:00:00 +0530 Fri, 18 Apr 2025 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441321 Permission was granted to submit a fresh representation seeking refund of excess GST paid after the works contract GST rate changed from 12% to 18% with effect from 18.07.2022. The competent authorities were directed to consider and decide the representation expeditiously, preferably within 60 days of receipt, and to take into account similar refund decisions already taken in other State departments. The court did not adjudicate the refund claim on merits and disposed of the writ petition by securing an administrative decision on the petitioner's request. Case-Laws GST Fri, 14 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441321