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Judgment
Supplementary affidavit filed on behalf of the petitioner is retained with the record.
Challenging the order dated 31st December 2025 in respect of the tax period July 2022 to March 2023 passed under Section 73 of the WBGST /CGST Act, 2017 (hereinafter referred to as the said Act), the instant writ petition has been filed.
The petitioner’s case proceeds on the premise that the petitioner had participated in the tender process on 6th December 2022 and was awarded a work order by PHE department for the works contract and at the relevant point of time the GST payable was 12 per cent. The petitioner contends that the rates offered by the petitioner in the aforesaid contract were based on GST rates published by the Department of Revenue. Subsequently, however, during currency of the contract, a notification was published by the Government of India, Ministry of Finance, Department of Revenue dated 13th July 2022, wherein the GST rates had increased to 18 per cent. By relying on the running account bills, the petitioner submits that the petitioner did not realized the enhanced GST rates and as such, did not make payment of the deficit 6 per cent which stood enhanced vide notification dated 13th July 2022.
It is submitted that the petitioner has no intention to hold back the payments payable to the revenue Department. It is however by reasons of the petitioner not having realized the GST which is otherwise payable by PHE Department that the petitioner could not make payment.
The State is represented.
Having heard the learned advocates appearing for the respective parties, I am of the view that the writ petition should be heard.
Accordingly, let affidavit in opposition to the present writ petition be filed. The affidavit must include the copies of the bills of quantity or in the alternative, the respondents shall produce the records on or before the matter is taken up next.
Noting from the order impugned and the submissions of the parties that the same is restricted to the demand on account of deficit payment of 6 per cent, I am of the view that no coercive action should be taken till the end of the next available Circuit Bench.
List this matter before the next available Circuit Bench.