TaxTMI 
TaxTMI 
2025 (2) TMI 1273
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....n the lis stands answered by the Coordinate Bench of this Court in W.P. No.8489/2023, disposed of on 13th August 2024. The Coordinate Bench held as follows: " In this petition, petitioner seeks for the following reliefs:- "(a) Issue a writ of mandamus or any other writ or direction or order to the Respondents to reimburse the differential rate of GST to the Petitioner. (b) Direct the respondents by an appropriate writ in the nature of mandamus or any other writ, direction or order, to pay the interest on the tax dues calculated at the rate of 18% per annum under Section 50 of CGST Act, 2017. (c)Grant such other consequential reliefs, as this Honourable High Court ma....
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....spective Respondent-employers (as per the abstract Annexed) and produced at Annexure - B to B4. (b) Issue a writ or such other order directing the Respondent No.1 - State Government, to issue a circular/policy to address the issue of payment of GST on works contract which are executed under VAT regime or under old Schedule of Rates wherein, GST is not paid by the Respondent-Employers but is levied and paid by the Petitioner-Contractors to the GST department. (c) Pass such other orders as may be deemed appropriate under the circumstances of the case, in the ends of justice." 2. Heard Sri. Naveen G.S., learned counsel appearing for the petitioner, Smt. Navya Shekhar,....
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.... (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 balance works executed or to be executed after 01.07.2017 separately. (i) Based on the result obtained on calculation of the tax difference on the contract value, concerned department/authority has to decide whether agreement needs to be changed or not. (j) A supplementary agreement may be signed with the Petitioners for the revised GST-inclusive work value for the Balance Work completed or to be completed as determined above and in case the&n....
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....rder. (vi) Liberty is reserved in favour of the petitioners to challenge any order / decision passed / taken by the respondents or the authorities, subsequent to this order and also take recourse to such remedies as available in law." 4. Another Co-ordinate Bench of this Court in terms of its order dated 29.08.2023 in W.P.No.104908/2023 follows the aforesaid order and allows the petition. The Co- ordinate Bench has held as follows: "5. It is not in dispute that the entire tender process and allocation of work by respondent/Department is post coming into force of Goods and Services Tax. If petitioner, who is a registered Civil Contractor has comp....