2022 (12) TMI 1136

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....ief is that the petitioner who is otherwise a Contractor taking contracts of civil natures with the respondents, one such NIT was floated by the respondents-Department on 02.02.2017 for different works. The petitioner was found the successful bidder for Nine such work published in the NIT. Nine separate work Orders were issued on 14.06.2017. Nine separate work agreements were executed on the same day i.e. on 14.06.2017. 5. The petitioner-Contractor had quoted the price taking into consideration the tax implication as it then stood, prior to July 2017. The Government of India introduced the Goods and Service Tax Act w.e.f. 01.07.2017. The tax payable under the GST law was 18% as compared to the value added tax and other taxes under the old regime, which comes to roughly 10 to 12 percent. Thus, the Petitioner-Contractor had to incur an additional tax burden in the course of the execution of the work Orders. The Contractors who had received the contracts prior to coming into force of the GST regime, had been agitating before the State Government in-respect-of the additional tax burden that they were faced with in the light of the introduction of the GST Law. 6. The Government of....

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....sion of proof of such payment by the Contractor 9. It was in these contexts that the petitioner had filed the earlier around of litigation i.e. WPT No. 41/2020, which got disposed of on 25.06.2020 for an appropriate decision in respect of the petitioner who had got the work Orders before coming into force of the GST law. However, the Respondent-authorities vide impugned order (Annexure P/1) dated 27.08.2020 has refused to accept the request of the petitioner for refund of the additional tax burden primarily on the ground that the terms of the contract at the time of the execution of the work, did not provide for any such conditions of reimbursement. That in the said contract, the burden of payment of tax was that on the Contractor. For ready reference, the relevant portion of the order passed by the Respondents rejecting the claim of the petitioner vide the impugned order is as under:- 10. A development that has subsequently transpired recently is that the Water Resources Department of the Government of Chhattisgarh itself now vide order dated 30.09.2022 has amended the terms and conditions of the contract and has amended the clause 2.17.1. For ready reference of Clause 2.17.....

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....7; से लागू होगा। 11. The plain reading of the new amended Order of the State Government dated 30.09.2022 would reflect that the State Government has now for the Water Resources Department has taken a decision to ensure that the Additional Tax burden that has suffered by a Contractor in the event of a new tax that is imposed, the additional burden shall be reimbursed to the contract, subject to the Contractor furnishing the details of the difference of the tax liability and the additional tax that was required to be paid by the Contractor. 12. Learned counsel for the Petitioner submits that in the light of the recent decision that has been taken by the Water Resources Department on 30.09.2022, the claim of the petitioner has to be reconsidered by the respondents as his case squarely fits in the amended provision of clause 2.17.1. 13. It is the further contentions of the counsel for the petitioner that even otherwise the decision not to reimburse would be too harsh a decision on the part of the respondents, for the reason that the Contractor is not at fault in any manner for incurring the additional tax liabil....

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....en more reasonable and fair on the part of the State Government, if they would have issued one common Order for all the Department instead of passing orders Department wise taking into consideration the fact that the issue is of Policy matter rather than an individual dispute of a Contractor. 17. Though the State Counsel tried to justify the impugned order on the ground that the Water Resource Department could not have done anything without a policy decision by the Government and that all the claims of the petitioner have been settled strictly in accordance with the terms of contracts. In the contract that was entered into with the petitioner, there was a specific clause i.e. 2.17.1 wherein the entire liability of payment of tax of any nature was that on the Contractor. Therefore, according to the State Counsel, the decision by the respondents while passing (Annexure P/1) was justified and does not warrant interference. 18. This contention of the State Counsel technically may be correct but testing the impugned order upon the ambit of Article 14 or for that matter taking into consideration the fact that the State Government itself practically when for all the other Department....

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....¥€à¤à¤¸à¤Ÿà¥€ के पूर्व Taxations की राशि की गणना, देयक राशि पर तत्कालिन व्यवस्था अनुसार VAT Tax की राशि अनुसार गणना एवं अब देयक पर जीएसटी की राशि की गणना (जीएसटी भार गण्ना के समय इनपुट टैक्स क्रेडिट घटाने का विशेष ध्यान रखते हुए) कर अंतर की राशि अनुसार à¤....

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....à¤µà¤¾à¤°à¤¾ किये गये भुगतान का प्रमाण प्रस्तुत करने पर उसकी प्रतिपूर्ति पूर्व से लागू करों को समायोजित करने के उपरांत निर्माण कराने वाले एजेंसी द्वारा की जावेगी ।" Document 3 " तद्पश्चात माननीय न्यायालय द्वारा दिनांक 25.06.2020 को पारित आदेश के परिà....

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....‡ साथ किये गये सभी अनुबंधो में अनुबंध की कंडिका 2.17.1 "All dues regarding taxes including the sales Tax, Octroi duties, etc. levied on the Contractor's work by Government and local bodies or private individuals will be payable by the Contractor. The water Resources Department will grant a certificate for the quantities actually used on the work but will not entertain any claim on this account" के अनुसार (परिशिष्ट-स) ठेकेदार को सभी प्रकार के करों का भुगतान करना है, जिस पर किसी भी तरह का दावा विभाग को मान्य....