2025 (3) TMI 167

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....madhikari And Hon'ble Shri Justice Gajendra Singh For the Petitioner : Shri Shekhar Sharma - learned Senior Counsel through video conferencing with Ms. Amrita Joshi, learned counsel For the Respondent/State : Shri Sudeep Bhargava - learned Additional Advocate General ORDER PER: JUSTICE SUSHRUT ARVIND DHARMADHIKARI With the consent of parties, heard finally. The petitioner has....

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....tion No.24/2017 CT (R) dated 21.09.2017 and from 30.10.2017 the GST levied is @ 12%. At the time is execution of work after receiving the work order up to 24.01.2022, as per the tax regime, the petitioner has been paying GST @ 18%, however, petitioner had to pay GST @ 12% from 01.01.2022 to 24.01.2022, hence for the said period GST paid by the petitioner falls excess by 6%. For refund of arrears o....