2025 (1) TMI 192

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....E FOR THE RESPONDENTS: SRI. SHIVAPRABHU. S. HIREMATH., AGA, SRI. BHUSHAN KULKARNI., ADVOCATE ORAL ORDER Sri. Sourabha Mirje., learned counsel on behalf of Sri. Shivraj S.Balloli., for the petitioner, Sri. Bhushan Kulkarni., learned counsel for respondent No.1 and Sri. Shivaprabhu. S.Hiremath., learned AGA for respondent No.2 have appeared in person. 2. The captioned Writ Petition is fi....

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....that the list is covered by the decision of a Co-ordinate Bench of this Court in Writ Petition No.9721 of 2019 and other connected mattes, disposed of on 11.04.2023. Counsel therefore submits that the same order may be passed in the present matter also. There is no particular opposition by the respondents counsel. 5. Paragraph 20 of the said order is reproduced hereunder for easy reference: ....

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.... used to complete the balance works. e) Deduct the "KVAT" amount from those materials and the service tax, if applicable. f) Add the applicable "GST" on those items. g) Input Credit on the materials is to be arrived at and be set off as against the output GST, for those assessed under regular VAT. h) Further, the "tax difference" should be calculated on such bal....

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.... the concerned employer has to pay or reimburse, as the case may be, the differential tax amount, to the Petitioners. (iii) Petitioners are directed to submit comprehensive representations to the respective employers/ Respondents within a period of 4 weeks from the date of receipt of a copy of this order, irrespective of whether they have completed the works pre-GST or post-GST or payment....