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BENAY BHUSAN PALIT MEMORIAL EDUCATION SOCIETY vs. THE STATE OF WEST BENGAL & OTHERS
(Calcutta High Court)

Hon'ble Judges:

NIZAMUDDIN
Pet. Counsel
Sweta Mukherjee
Res. Counsel
Anirban Ray
T.m. Siddiqui
N. Chatterjee

Petitioner / Applicant

BENAY BHUSAN PALIT MEMORIAL EDUCATION SOCIETY
Respondent THE STATE OF WEST BENGAL & OTHERS
Court Calcutta High Court
State

West Bengal

Date Jan 9, 2023
Order No.

WPA 28435 OF 2022

Citation

2023(1) TAXREPLY 7846
Original Order
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ORDER

ORDER Supplementary affidavit filed by the petitioner be kept with the record. Heard learned Counsel appearing for the parties. This writ petition has been filed for the relief by way of direction upon the respondents authority concerned to bear the additional tax liability for execution of subsisting Government contracts either awarded in the pre-GST regime or in the post GST regime without updating the Schedule of Rates (SOR) incorporating the applicable GST while preparing Bill of Quantities (BOQ) for inviting the bids. The petitioner has also prayed for relief of issuance of direction upon the respondents authority concerned to neutralize the impact of unforeseen additional tax burden on Government contracts since the introduction of GST w.e.f. 1st July, 2017 for ongoing contract awarded before the said date and to update the State SOR incorporating applicable GST in lieu of inapplicable West Bengal VAT henceforth. Considering the submissions of the parties this ....

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