TaxTMI 
TaxTMI 
2026 (9) TMI 1362
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.... State: Mr. Nikunj Berlia., Mr. Shounak Ghosh., Ms. Anyasha Das. ORDER 1. The petitioner seeks a mandamus directing inter alia, the respondents to remit the amount of the GST on Works Contract Services provided on or after July 1, 2017. The petitioner in the instant case is the sole proprietorship firm registered under the CGST Act and WBGST Act. 2. The case made out by the petitioner is ....
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....ures Corporation Ltd delivered on 27.9.2023 in WPA No. 4751 of 2023 which was subsequently affirmed by the Hon'ble Supreme Court in the case of Sushil Kumar Thard v. National Jute Manufactures Corporation Ltd delivered on 27.9.2023 in WPA No. 4751 of 2023 wherein it has been held that even on contractual matters, the State and its instrumentalities are bound to act fairly, reasonably and in a non-....
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....e 1st of July 2017 then in those work order can be given for supply of goods or service or both work contract, GST rates will be applicable. In other words the suppliers of goods/services or both has to pay WBGST and CGST on all taxable goods/services." 8. In the light of the above Notification, the respondent authority has misconstrued the applicability of the Notification in the context of th....
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.... but since the petitioner has already made payment of the GST amount against the gross bills for the period 2017-18 & 2018-19 out of their own pocket, hence, this court directs the respondent no. 2 to consider the issue of reimbursement of the GST component in light of paragraph 4 of the Notification dated August 16, 2017 being Notification No. 5050-F(Y) and shall pass a reasoned and speaking orde....