2026 (5) TMI 1365

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..... 2 to 9: Mr. Akshit Pathania, Assistant Advocate General, Haryana Mr. Harmanjot Singh Gill, Advocate. JAGMOHAN BANSAL, J. (ORAL) 1. The petitioner through instant petition under Articles 226/227 of the Constitution of India is seeking direction to respondents to make additional payment on account of impact of increased rate of GST from 12% to 18% for the period from 01.01.2022 to 17.07.2022....

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....f tax w.e.f. 18.07.2022. 3. Learned counsel for the petitioner submits that by Notification No. 22/2021-Central Tax (Rate) dated 31.12.2021 issued by Central Government, expression 'Government Authority' was excluded from the scope of entities liable to pay GST @ 12%. Consequently, w.e.f. 01.01.2022, 'Government Authority' became liable to pay GST @ 18%. HSVP falls within the definition of 'Gov....