M/S Parul Dixit Thru. Proprietor Parul Dixit vs. State Of U.P. Thru. Prin. Secy. Deptt. Of Rural Development, Govt. U.P. Lucknow And Others
Held
The Court did not decide the merits of the petitioner's claim regarding the entitlement to GST and interest or the validity of the notice and potential penalties. Instead, the Court permitted the petitioner to move a fresh representation before respondent nos. 5 and 6 (Executive Engineer, Rural Engineering Department, Hardoi, U.P., and Executive Engineer, Nirman Khand II, Public Works Department, Hardoi, U.P.) within one week, annexing all supporting documents. The respondents were directed to decide this representation in accordance with the law by a reasoned and speaking order within four weeks of receiving a certified copy of the order and the representation. The writ petition was disposed of with these directions.
Facts
The petitioner, M/s Parul Dixit, filed a writ petition seeking a mandamus directing the respondents to pay GST along with interest on the value of work done for contracts entered into prior to July 1, 2017. The petitioner claims that while VAT amounts were paid, the corresponding GST amounts were not, preventing them from depositing the GST with the Tax Department. The work was performed for the Rural Engineering Department and the Public Works Department. The petitioner also sought to prevent the enforcement of a notice and the imposition of penalties, charges, or interest.
Key Issues
1. Whether the petitioner is entitled to a writ of mandamus directing the respondents to make payment of GST along with interest on the value of work done for contracts entered into prior to July 1, 2017, under the relevant provisions of the GST regime. 2. Whether the notice reference no. 09AFUPD4289B1Z7/17-18/61 is liable to be quashed and any penalty, charges, or interest imposed upon the petitioner firm should be set aside. Petitioner's contentions: The petitioner argued that they are entitled to the GST amount from the respondents as the work was performed under contracts predating the GST regime, and the VAT component was paid. They sought to avoid penalties and interest due to the non-payment of GST by the respondents. Respondent's contentions: The learned Standing Counsel for the respondents appeared. The judgment does not record specific arguments made by the respondents.
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2023:AHC-LKO:70754-DB Court No. - 3 Case :- WRIT TAX No. - 210 of 2023 Petitioner :- M/S Parul Dixit Thru. Proprietor Parul Dixit Respondent :- State Of U.P. Thru. Prin. Secy. Deptt. Of Rural Development, Govt. U.P. Lucknow And Others Counsel for Petitioner :- Ajay Kishor Pandey,Tanveer Ahmad Lari Counsel for Respondent :- C.S.C. Hon'ble Vivek Chaudhary,J. Hon'ble Manish Kumar,J. Heard learned counsel for petitioner and the learned
Standing
Counsel
for the respondents/State. Present writ petition is filed by the petitioner praying for the following reliefs:- "i. Issue a writ, order or direction in the nature of mandamus commanding the opposite parties to make payment of GST along with interest, on the value of work done for all contracts for which agreement were entered into with PWD/RED prior to 01.07.2017. ii. Issue a writ, order or direction in the nature of mandamus commanding the opposite party no.7, not to enforce notice reference no. 09AFUPD4289B1Z7/17-18/61 and further not to impose any penalty/charges/interest upon petitioner firm." Petitioner claims that Value Added Tax regime was changed to G.S.T. and he has deposited certain amount as t
The judgment continues below.
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