TaxTMI 
TaxTMI 
2025 (2) TMI 64
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....ganta Das, ASC ORDER 1. Mr. Acharya, learned advocate appears on behalf of petitioner and submits, his client is entitled to refund. He submits, counter has been filed and there is no dispute. 2. Mr. Swain, learned advocate, Additional Government Advocate appears on behalf of opposite party no.2, who had awarded the works contract to petitioner. He submits, counter dated 3rd December, 2024 has ....
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....e Court." Also reproduced below are paragraphs 11, 13 to 16 from counter of opposite party no.2. "11. That after revision of GST rates on work contract, the petitioner (agency) didn't submit the revised work bill incorporating the Post-GST rates. As all the PMGSY payments are made through Online Management Monitoring and Accounting System (in short OMMS), the payment site automatically locked ....
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.... Engineer) for approval. The rates & revised estimate got approved by Chief Construction Engineer, Rural Works Circle, Bhawanipatna vide letter No.346 dtd.23-02-2022. Copy of the letter No.346 dtd.23-02-2022 is annexed herewith as Annexure-A/2. 15. That, the bill was prepared by the Opp. Party. But due lock in On-line Management & Monitoring System (OMMS) payment site the differential rate coul....