Mr Ganga Sagar Singh vs. Union Of INDIA And 6 Others
Facts
The petitioner, Mr. Ganga Sagar Singh, filed a writ petition seeking directions for the respondents to pay the difference in the Goods and Services Tax (GST) rate. The petitioner contended that while the GST rate was initially 12% at the time of contract grant, it was subsequently enhanced to 18%. Although the petitioner deposited the increased GST amount, it was not reimbursed. The respondents, specifically respondent nos. 4, 5, and 6, stated that a portion of the Credit Cash Limit (CCL) had been issued. However, for the remaining amount, the petitioner had not submitted the required requisites as per instructions, preventing the issuance of the rest of the CCL to the concerned Project Implementation Unit (PIU). They indicated that if the petitioner rectified the deficiencies, further action would be taken.
Held
The Court directed that the amount for which CCL had already been issued should be paid to the petitioner within one week. Regarding the remaining amount, the Court noted the respondents' submission that there were purported deficiencies in the documents submitted by the petitioner for seeking the refund. The Court therefore directed the petitioner to make good these deficiencies within a period of 10 days. Upon the petitioner's compliance, the respondents (nos. 4, 5, and 6) were directed to release the rest of the amount to the petitioner within three weeks thereafter. The petition was disposed of with these directions.
Key Issues
1. Whether the respondents are liable to reimburse the petitioner for the difference in GST rate from 12% to 18% on the contracted amount, considering the petitioner has already deposited the enhanced GST. Petitioner's Argument: The petitioner argued that the respondents should be directed to pay the difference in GST, as the petitioner had fulfilled their obligation by depositing the enhanced tax amount, and reimbursement was pending. Revenue's Argument: The respondents (specifically respondent nos. 4, 5, and 6) contended that while part of the Credit Cash Limit (CCL) had been issued, the release of the remaining amount was contingent upon the petitioner rectifying specified deficiencies in the submitted documents, as per existing instructions. They stated that once these deficiencies were addressed, the remaining CCL would be processed.
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2024:AHC:177145-DB Chief Justice's Court Case :- WRIT TAX No. - 1544 of 2024 Petitioner :- Mr Ganga Sagar Singh Respondent :- Union of India and 6 others Counsel for Petitioner :- Puspender Prajapati, Vipin Kumar Kushwaha Counsel for Respondent :- A.S.G.I., C.S.C., Krishna Ji Shukla, Saurabh Pratap Singh, Ankur Agarwal Hon'ble Arun Bhansali,Chief Justice Hon'ble Vikas Budhwar,J.
This petition has been filed by the petitioner seeking direction to the respondents to make payment of the difference in the rate of GST.
Submissions have been made that though at the time of grant of contract, the rate of GST was 12%, the same stood enhanced to 18%. While the petitioner has deposited the amount of GST, the same has not been reimbursed to the petitioner and, therefore, the respondents be directed to make payment of the difference GST.
Learned counsel for respondent nos. 4, 5 and 6 submits that a part of Credit Cash Limit (CCL) has already been issued and qua the rest of the amount as the requisites as pointed out in the instructions have not been submitted by the petitioner, the rest of the CCL could not be issued to the concerned Project Implementation Uni
The judgment continues below.
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