2023 (2) TMI 396

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....mar JJ. For the Petitioner : Vaibhav Krishna For the Respondent : C.S.C. ORDER 1. Heard Sri J. N. Mathur, learned Senior Counsel assisted by Sri Nishant Mishra and Sri Vaibhav Krishna, learned counsel for the petitioners and Learned Standing Counsel for the State Respondents. 2. This petition has been filed with the following main prayers:- "A- Issue a writ, order or direct....

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.... payment of GST on such bills is not being made by the respondents. Prior to the enforcement of the GST regime, the petitioner was awarded a number of contracts by the Public Works Department for construction, widening and beautification of roads in various Districts of the State. The petitioner had paid VAT in accordance with law after taking into account the amount deducted at source by the Publ....

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....on 26.10.2021 also, a copy of which has been filed as annexure to the petition which is in the nature of explaining liability for payment of GST. The petitioner's running bills/invoices have been paid by the respondents no. 3 to 5 after deducting tax at the rate of 2% (1% CGST and 1% SGST) which is only partial deduction of the total tax liability. However, in respect of some works contracts t....