Pramod Kumar Singh vs. The State Of Bihar Through Sri Chanchal Kumar, The Principal Secretary Department Of Building Const

Held

The Court noted that the Department had allotted Rs. 15,23,268/- and after deducting CGST/SGST and labour cess, paid Rs. 14,47,104/- to the petitioner, along with an additional Rs. 94,700/-. The petitioner's counsel submitted that the petitioner is not liable to pay CGST and SGST. The Court, in light of this submission, stated that the petitioner, if he so desires, may file a proper application before the appropriate authority. Consequently, the Court found no further need to proceed with the matter and consigned the case.

Facts

The petitioner, Pramod Kumar Singh, was involved in a construction project for the Department of Building Construction, Government of Bihar. The Department allotted Rs. 15,23,268/- to the Executive Engineer, B.C.D., Madhubani, for this project. After deducting CGST/SGST and labour cess, the petitioner was paid Rs. 14,47,104/-. An additional amount of Rs. 94,700/- was also paid to the petitioner. The petitioner contends that he is not liable to pay the CGST and SGST amounts deducted from his payment.

Key Issues

1. Whether the petitioner is liable to pay CGST and SGST on the amount allotted for the construction project, considering the deductions made by the Department? The petitioner argues that he is not liable to pay CGST and SGST. The revenue or State's argument is not explicitly recorded in the judgment. The petitioner's contention is that the deducted amounts represent taxes that should not have been levied upon him.