2023 (8) TMI 305

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.... 21533 of 2023 - -<br>GST<br>Honourable Mr. Justice C. Saravanan For the Petitioner : Mr.S.Doraiswamy For the Respondents : Mr.M.Rajendran Additional Government Pleader ORDER Mr.M.Rajendran, the learned Additional Government Pleader takes notice on behalf of the respondents. 2. After hearing the learned counsel for the petitioner and the learned Additional Government Pleader appeari....

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....as awarded the contract. At the time, when the contract was signed with the respondent, the GST rate in force fixed by the Government was 12%. It appears that the rate of GST was enhanced to 18% with effect from 18.07.2022. The Government has however not acted upon pursuant to the changes in the rate of GST. Hence, the petitioner has sent several representations to the respondents. 5. By a comm....

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....has to be borne by the recipient. 7. Considering the above, there shall be a direction to the first respondent to pass appropriate orders for making suitable budget allocation for reimbursing the petitioner and other contractors the GST for the difference in GST rate on account of increase in the rate. The differential amount of GST on account of increase rate of tax with effect from 18.07.2022....