TaxTMI 
TaxTMI 
2025 (3) TMI 2317
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....side / quash the impugned order passed by the Respondent No.1 bearing No. CTO(ENF-10)/MZ11/MYS/ADJN/Order No.14/2023-24 under section 73 of the KGST and CGST Act, 2017, order dated 28.03.2024, for FY 2018-19 (Annexure-A); b) Issue Writ of Certiorari or order or direction in the nature of certiorari to set aside and quash the summary impugned order issued by Respondent no.1 bearing Reference No.ZD2903240794428 under section 73 of the KGST and CGST Act, 2017, order dated 28.03.2024, for the FY 2018-19 (Annexure-A1); c) Alternatively, in the event the demand under section 73 of the GST Act, 2017 order dated 28.03.2024 for FY 2018-19 (Annexure-A) is not set aside in toto / or revives due to operation of law, then, issue a writ....
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.... Respondents who have entered into works contract with the Petitioners are issued the following directions / guidelines:- (a) Calculate the works executed pre-GST (prior to 01.07.2017) under KVAT regime and payments received by the Petitioners. (b) The payments received by the Petitioners 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, ....
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....et to be received post-GST. (iv) If such representations are submitted, the respective employers/Respondents are directed to consider and dispose of the same in the light of the aforesaid directions / guidelines as expeditiously as possible and at any rate within a period of 8 weeks 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) Th....
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....to have reimbursed 12% GST amount on the total work done by petitioner. Since, there is total inaction on the part of respondent/Department, this is a fit case where mandamus needs to be issued. For the reasons stated supra, I proceed to pass the following: ORDER i) Writ petition 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. ....