The Chhattisgarh High Court has recently allowed the petitioner-Gordhandas Gobindram to seek reimbursement of the additional levy on implementation of Goods and Services Tax for contracts and work orders that had been executed during the extant regime.
The petitioner on account of the introduction of the new Goods and Services Tax law was required to pay a certain additional tax liability and by way of this writ petition, the petitioner has seeked the refund of the same.
Harsh Vardhan represented the petitioner. He relied on the order of the State Government itself dated 10.10.2018, wherein the respondent-Public Works Department itself has taken a policy decision to ensure the reimbursement of additional tax liability incurred by the contractors in respect of contracts, which were awarded prior to 1.7.2017 i.e. the date from which the GST law came into force.
The petitioner counsel also relied on the order of the Chhattisgarh High Court in M/s D. A. Enterprises v. State of Chhattisgarh and others, wherein under identical set of facts, the Court had allowed the petition.
Ghanshyam Patel submitted that the state is willing to admit a fresh claim with supporting documents filed within a reasonable time.
In light of the decision in D A Enterprises and the submissions on behalf of the respondent, the SIngle Bench of Justice P Sam Koshy directed the petitioners to file their claims at the concerned authority. The respondents were also directed to scrutinize the claim and take a decision within 90 days of receipt of claim.
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