TaxTMI 
TaxTMI 
TaxTMI 
2022 (9) TMI 371
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.... upon the opposite parties to show cause as to why- i. The action and decisions of the opposite parties shall not be declared illegal, unconstitutional and violative of legal right of the petitioner on account of the taxes being shared and borne by the petitioner on post enactment Goods and Services Tax Act, 2017, thereby infringing the Goods and Services Tax, 2017; ii. The opposite parties shall not be directed to restitute the benefit of GST to the petitioner along with interest within a stipulated period in respect of work in which the estimated was prepared under the VAT law; iii. The Office Memorandum dated 10.12.2018 issued by the opposite party No.2 under Annexure-2 shall not be declared illegal, arbitrary, unreasonable and same shall not be quashed; iv. The opposite party Nos.5 & 6 shall not be directed to realize the GST amount from the principal employer and be restrained not to take any coercive against the petitioner till benefit granted by the opposite party Nos.3 to 4; v. The opposite parties shall not be directed to prepare a fresh schedule of rates considering rapidly change of rate and price and calculate the differential amount of GST on the contrac....
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.... value is to be arrived at as per the revised SoR-2014 and then GST will be added at the appropriate rate. 2. In GST regime, the works contractor is required to raise Tax Invoice clearly showing the taxable work value and GST (CGST+SGST) separately." 4.2. Therefore, with reference to paragraph 15 of the writ petition Mr. Nayak, counsel for the petitioner submitted that on the advent of GST regime the liability of the petitionerworks contractor got enhanced. Paragraph 15 of the writ petition is extracted hereunder for convenience: "That as per the GST Act the liability of the petitioner is 12%, which is not achieved due to such faulty circular as well as the post GST schedule SoR. Further there is no dispute that the petitioner is not liable to pay 12% of GST as a works contractor. As such the said revised SoR is arbitrary, as such, this Hon'ble Court may direct to the opposite parties to prepare fresh SoR and calculate the differential GST to minimize the problem." 5. Per contra, counsel for the Opposite Parties argued that the writ petition challenging the vires of Office Memorandum bearing No.38535-FIN-CT1-TAX-0045-2017/F., dated 10.12.2018 is not maintainable in view of....
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....in the present writ petition and connected batch of cases. The prayers in the present petition read as under: 'i. why the action and decision of the Opp. Parties shall not be declared illegal, unconstitutional and violative of legal right of the Petitioner on account of the Taxes being shared and borne by the Petitioner on post enactment Goods and Services Tax Act, 2017? ii. the Opp. Parties shall not be directed to restitute the benefit of GST to the Petitioner along with interest within a stipulated period in respect of work in which the estimated was prepared under VAT law. iii. the Office Memorandum dated 10.12.2018 issued by the Opp. Party No. 4 under Annexure-3 shall not be declared illegal, arbitrary, unreasonable and same shall not be quashed. iv. further the process adopted by the Opp. Parties in preparation of revised SoR dated 15.09.2017 under Annexure-8 shall not be declared illegal, arbitrary and same shall not be quashed. v. why the notice issued by the Opp. Party No. 9 under Annexure-9 shall not be declared illegal, arbitrary and same shall not be quashed? vi. why the Opp. Party shall not be directed to prepare a fresh schedule of rates considering ....
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....ted a revision of SoR-2014 to arrive at the GST exclusive work value. The GST component is to be added to the work value. As the revised SoR is exclusive of the tax components, the estimated value of the work gets reduced to that extent. This was prepared under the recommendation of a Code Revision Committee and after verification of tax rate in the pre-GST period of each of the items including the hire charges of machineries. *** 29. In the instant case, three components of the tax, i.e., subject of tax, person liable to pay the tax and rate of tax has been clearly defined in the statute. The OM dated 10th December, 2018 only prescribes the manner/procedure of calculation to determine the amount of tax in a particular eventuality in the transitional period of migration to GST Act with effect from 1st July, 2017. Consequently, the Court finds no merit in the Petitioner's challenge to the said OM in law." 5.2. Counsel for the Opposite Parties, referring to paragraph 10 of the writ petition, wherein the petitioner has attacked the Office Memorandum bearing No.38535-FIN-CT1-TAX- 0045-2017/F., dated 10.12.2018 on the specious ground that said Memo is not in conformity with the ....
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....similar to the one passed by this Court on 13th January, 2021 in W.P.(C) No.23906 of 2020, it is seen that the agreement in question is dated 26th April, 2016 with the time for completion being 11 months. Clearly, therefore, any claim now raised arising from the said contract would be time barred. It is, therefore, not possible to accede to the prayer of the Petitioner. 2. The writ petition is dismissed." 8. The instant matter being similar to that of the case decided by this Court in Chandra Sekhar Jena Vrs. State of Odisha and Others, W.P.(C) No.23703 of 2021 vide Order dated 30.10.2021, the present writ petition is hereby dismissed in the similar fashion and, thus, this Court holds that the claim of the petitioner is hit by law of limitation. 9. Before parting, this Court wishes to observe that the petitioner has made a prayer to restrain the opposite parties, authorities of the CT&GST Organisation, from taking any coercive steps against the petitioner to recover amount of GST. Qua such a prayer, it is necessary to record that the task of determining the quantum of GST having regard to liability is of the Authority vested with power under the CGST/OGST Act and not within t....