2025 (3) TMI 1726

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....re of Certiorari to set aside the Show Cause Notice bearing DIN No. 2023065YY0000777FB6 issued by the Respondent no. 1 dated 01-06-A 2023 (ΑΝΝΕXURE A); b) To issue a writ of Certiorari or order or direction in the nature of Certiorari to set aside and quash the Impugned Order in Original dated 20-05-2024 bearing DIN No. 2024055 YY Y000018140 passed by Respondent no. 1 under section 74 of the GST Act, 2017 (ANNEXURE B); c) Alternatively, in the event the demand under section 74 of the GST Act, 2017. Order in Original dated 20-05-2024 bearing DIN No. 7 2024055YY000018140 018140 (ANNEXURE-B) is not set aside in toto /or revives due to operation of law, then, issue a writ of Mandamus order or direction in t....

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....itioners pre-GST for such of the works executed before 01.07.2017 are to be assessed under KVAT tax regime - either under COT or VAT scheme as applicable. (c) Calculate the balance works to be completed or completed after 01.07.2017, in the original contract. (d) Derive the rate of materials, KVAT items required or used to complete the balance works. (e) Deduct the "KVAT" amount from those materials and the service tax, if applicable. (f) Add the applicable "GST" on those items. (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 e....

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....ks from the date of submission of the representations. (v) In view of the interim orders passed by this Court in the present petitions, such of the petitioners who had not filed their GST returns during the period after 01.07.2017 are permitted to file their returns / amended returns, pursuant to the calculation of the differential tax as per procedure above under GST regime, without insisting on interest or penalty or limitation. (vi) The GST authorities are also directed not to take precipitative action against the Petitioners for a period of 6 months from the date of receipt of a copy of this order. (vii) Liberty is reserved in favour of the petitioners to challenge any order / decision passed / taken by the re....

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....ion is allowed. ii) The respondent is hereby directed to reimburse GST amount as indicated in the representation dated 15.04.2023 vide Annexure-E. iii) The respondent/Department shall reimburse the said amount within a period of six weeks from the date of receipt of copy of this order." In the light of the issue having been answered by this Court as well as a co-ordinate Bench of this Court (supra), the petition deserves to be allowed. 5. For the aforesaid reasons, the following: ORDER i. The petition is allowed and disposed of in terms of the aforesaid judgments of this Court in the cases of Chandrashekaraiah and M.G. Arun Kumar referred to in the body of this order. ii. The impugned Show Cause ....