2024 (11) TMI 1168

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....nd Hon'ble Shri Justice Binod Kumar Dwivedi For the Petitioner : Ms. Nibedita Das G.A. For the State. : Shri Bhuwan Gautam For the Respondent Nos.2 and 3 : Shri Vinay Pratap Singh ORDER PER: JUSTICE VIVEK RUSIA With the consent of parties, heard finally. The petitioner has filed the present under Article 226 of the Constitution of India for issuance of an appropriate writ,....

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....8 respectively. 03. The petitioner has been paying the GST from time to time on the payment received on the work executed by it. After enactment of GST Act from 01.07.2017, the petitioner's activities were subjected to GST @ 12% vide Notification No.24/2017 CT(R) dated 21.09.2017 from 30.10.2017 to 31.12.2021. Thereafter, vide Notification No.15/2021 CT(R) dated 18.11.2021, the rate of GST ....

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....ntainability of writ petition, and availability of alternative remedy under the Arbitration Act. 07. Needless to say that no disputed question of facts are involved in this case, therefore, the petitioner cannot be relegated to the Dispute Resolution Form as provided under the agreement. 08. Respondent No.4 which is a State GST Department, according to which also the rate of GST has been enh....