Disposed

Triveni Engicons Private Limited through Its Authorized Signatory Uttam Kumar Mallick v. the State of Jharkhand through Its Chief Secretary

Jharkhand HC4 Jul 2023WPC/3302/2023

Case brief

AI extract

What is this about?

In this writ application, the petitioner sought a direction for the respondent No. 3 to consider a representation for GST reimbursement due to tax rate changes from 12% to 18% on a work contract awarded before GST implementation. The Court disposed of the application but granted liberty to file a fresh detailed representation.

What did the court decide?

Liberty granted to file fresh representation within three weeks; respondent to pass reasoned order within four weeks if filed.

Triveni Engicons Private Limited through Its… — GST and Indirect Tax | Jharkhand HC (2023)

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IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No. 3302 of 2023

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Triveni Engicons Private Ltd., Bistupur, Jamshedpur through its authorized signatory through Uttam Kumar Mallick

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Petitioner

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Versus

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The State of Jharkhand through its Chief Secretary, having its office at Jharkhand Mantralaya (Project Building), P.O.-Dhurwa, P.S.Jagannathpur, District- Ranchi.

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The Secretary, Water Resources Department, Govt. of Jharkhand, Ranchi having its office at Nepal House, P.O. & P.S. Doranda, DistrictRanchi.

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The Engineer-in-Chief, Water Resources Department, Government of Jharkhand, Ranchi, having its office at Nepal House, P.O. & P.S. Doranda, District-Ranchi.

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The Superintending Engineer, Kharkhai Canal Circle, Water Resources Department, having its office at Adityapur, P.O. & P.S. Adityapur, District-East Singhbhum.

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The Executive Engineer, Subarnrekha Canal Division, Chandil, Water Resources Department, having its office at Chandil, P.O. & P.S. Chandil, District-East Singhbhum.

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The Secretary, Commercial Taxes Department, having its office at Jharkhand Mantralaya, (Project Building), P.O. Dhurwa, P.S. Jagarnathpur, District-Ranchi. Respondents

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CORAM: HON’BLE MR. JUSTICE RONGON MUKHOPADHYAY HON'BLE MR. JUSTICE DEEPAK ROSHAN

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For the Petitioner : Mr. Sumeet Gadodia, Adv. Mrs. Shilipi Sandil Gadodia, Adv. Mr. Ranjeet Kukshwaha, Adv. For the State : Mr. Ashok Kumar Yadav, Sr. S.C. I --- Order No. 02 Dated 4^th July, 2023

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Heard the learned counsel for the respective sides.

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In this writ application the petitioner has prayed for a direction upon the respondent No. 3 to consider and dispose of the representation dated 07.03.2023 filed by the petitioner for reimbursement of additional amount of Goods and Services Tax (GST) leviable upon petitioner due to change in rate of tax i.e. from 12% to 18% vide Notification No. 3/2022Central Tax (Rate) dated 13.07.2022 (Annexure-4) issued by Central Board of Excise and Customs in respect of work awarded to petitioner vide Agreement No. 03/SBD/ 2018-19 dated 08.03.2019.

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The State of Jharkhand through respondent No. 6 had issued an e-tender inviting bids for work “Construction of Residual Earthwork, Lining and WBM Service Road from km.0.00 to km.12.220 of Kharkari Right Main Canal”. The petitioner who had participated in the tender

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process was declared successful and was accordingly awarded the work in question pursuant to which an agreement dated 08.03.2019 was entered into between the petitioner and the respondent No. 6.

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It is the case of the petitioner that prior to the implementation of the GST regime, the petitioner was required to discharge the liability which was embedded in the contract pertaining to excise duty, central sales tax and purchase of goods and VAT in respect of transfer of property and goods for execution of the works contract. However, after the implementation of the GST regime in respect of some bills which were although pertaining to work executed prior to GST regime, the petitioner was saddled with liability of GST @ 12 % and GST bill 12% was required to be reimbursed to the petitioner to the extent of the tax paid which was already embedded in the contract. The petitioner had claimed reimbursement of the additional tax burden due to implementation of the GST regime for which the petitioner had filed representation before the respondent No. 3, but the same was not acted upon, thus prompting the petitioner to prefer the present writ application.

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In view of the limited prayer made by the petitioner in this writ application, the same stands disposed of with a liberty to the petitioner to file a fresh representation giving in details his claim before the respondent No. 3 within a period of three weeks and if such representation is preferred, the respondent No. 3 shall consider it and pass a reasoned and speaking order within a period of four weeks from the date of submission of the representation.

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This writ application stands disposed of.

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(RONGON MUKHOPADHYAY, J.)

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(DEEPAK ROSHAN, J.)

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Fahim/ Amardeep/

Triveni Engicons Private Limited through Its Authorized Signatory Uttam Kumar Mallick v. the State of Jharkhand through Its Chief Secretary

Case brief

What is this about?

What did the court decide?

Triveni Engicons Private Limited through Its Authorized Signatory Uttam Kumar Mallick v. the State of Jharkhand through Its Chief Secretary

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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Triveni Engicons Private Limited through Its Authorized Signatory Uttam Kumar Mallick Vs the State of Jharkhand through Its Chief Secretary

Triveni Engicons Private Limited through Its Authorized Signatory Uttam Kumar Mallick Vs the State of Jharkhand through Its Chief Secretary