TaxTMI 
TaxTMI 
2026 (2) TMI 101
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....he communication dated 05.02.2021 (Annexure P/9) issued by respondent No.3; whereby claim of the petitioner for GST neutralization has been denied by the respondents on the ground that the claim cannot be entertained after passing of the final bill and submission of no claim certificate by the petitioner. 2. Brief facts of the case are that the petitioner firm is engaged in the business of Government Contractorship and was awarded earthwork in embankment and construction of minor bridges and other ancillary works in connection with Panna-Satna of Lalitpur-Singrauli New BG rail line project vide letter dated 01.09.2017 (Annexure P/1). Since the GST was made applicable with effect from July, 2017, the petitioner deposited consolidated GST ....
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....een passed. In pursuance of the letter, the Accounts Department vide communication dated 01.02.2021 (Annexure P/8) instructed that the claim of GST neutralization amount cannot be admitted after passing of the final bill and submission of no claim certificate by the Contractor. Eventually, respondent No.3 vide communication dated 05.02.2021 (Annexure P/9) has informed the petitioner that the claim of the petitioner for GST neutralization amount cannot be admitted after passing of the final bill and submission of no claim certificate, against which the petitioner has filed the present petition. 3. It is submitted by counsel for the petitioner that the petitioner submitted the claim for GST reimbursement prior to the completion of the proj....
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....e not deducted any amount of GST from the petitioner's bill. The averment of the petitioner that they have deposited consolidated GST of the works executed, need to be proved by the petitioner. Also, the averment of the petitioner that they are entitled for the reimbursement of the GST amount of Rs. 2,34,69,436.62 from the answering respondents is denied. The petitioner is not entitled to any claim whatsoever with respect to the GST neutralization as the petitioner was required to comply with Clause 11 of Joint Procedural Order (JPO) date 25.01.2018. As per Clause 11 of JPO, the petitioner cannot claim compensation after GST neutralization once final bill is passed and contractor submits No Claim Certificate. In the instant case final b....
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....PO bars any claim after passing of the final bill and after submission of no claim certificate. The supplementary agreement, filed by the petitioner along with the claim, was supposed to be executed by both the parties, has only been signed by the petitioner and not by the Railways. Since the supplementary agreement has not been entered into by both the parties and since it has been brought into light when the principal contract has already attained finality, the claim of the petitioner for reimbursement cannot be entertained. 6. Heard learned counsel for the parties and perused the record. 7. From perusal of record it is evident that the petitioner firm was awarded a contract for the earthwork in embankment and contraction of minor b....
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....itioner. From perusal of record it is evident that the payment of GST by the petitioner is duly verified by the respondent no.3 from the GST department and there is no dispute that the same was deposited by the petitioner. Therefore, there was no occasion for the respondents to deny the claim of the petitioner on mere technicalities. The supplementary agreement which was submitted by the petitioner was also forwarded by the respondent no.3 to the accounts department. The only plea that has been raised by the respondents in the reply is that the claim of the petitioner for GST neutralisation cannot be admitted after passing of final bill and submission of no claim certificate. Admittedly, the GST amount has to be paid by the respondents whic....