2023 (4) TMI 863

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....ORDER Heard learned counsel for the petitioner and learned Standing Counsel for the State. The present writ petition has been preferred by the petitioner with the following main prayer:- "I. to issue writ, order or direction in the nature of Mandamus or likewise directing the Respondent No. 2 to 5 to pay/release the amount of Rs. 64,71,789/- (which is the GST @ 12 % to the total amo....

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....ay consider the refund/release of G.S.T. amount. The opposite parties have stated in para 5 & 9 of the counter affidavit, as under:- "5. That the amount deposited by the contractor towards G.S.T. before coming into force of the C.G.S.T. Act, 2017 is liable to be returned back to the contractor for which the certified evidence/document has to be submitted/produced by the contractor. The pe....

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....Engineer, Construction Division-II (Pra.P.) Lakhimpur Kheri issued letter no. 130/U.P. 44/01R dated 26.4.2019, letter no. 238/G.S.T. dated 11.7.2019 and letter no. 390/G.S.T. dated 9.9.2019 with regard to package no. U.P. 44/01R to the contractor (petitioner) for completion of necessary formalities, but the contractor (petitioner) did not complete the formalities. Similarly, against package no. U.....