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CG ASSOCIATES vs. STATE OF CHHATTISGARH
(Chhattisgarh High Court)

Hon'ble Judges:

P. SAM KOSHY
Pet. Counsel
Siddharth Dubey
Res. Counsel
Ghanshyam Patel

Petitioner / Applicant

CG ASSOCIATES
Respondent STATE OF CHHATTISGARH
Court Chhattisgarh High Court
State

Chhatisgarh

Date Jan 5, 2023
Order No.

WRIT PETITION (T) NO. 288 OF 2022

Citation

2023(1) TAXREPLY 6878
Original Order
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ORDER

ORDER 1. Grievance of the Petitioner seems to be the additional tax liability that the Petitioner has incurred towards the payment of GST to the Respondents. 2. Contention of learned Counsel for Petitioner is that when the Work Order dated 25.4.2022 that was issued to the Petitioner, the GST payable at that point of time was 12 percent, whereas subsequently from 18.7.2022 the rate has been enhanced from 12 percent to 18 percent and in the process the Petitioner has incurred certain additional liability towards the payment of GST. 3. Learned Counsel for Petitioner submits that the Department has itself on 30.9.2022 has amended the terms and conditions of the Contract, particularly Clause 2.17.1. The said Clause 2.17.1 stands amended to the effect that, if any other new tax or levy or cess is imposed by statute or any deviation in the existing royalty/tax/levy/GST after the last stipulated date for the receipt of the tender including extensions, if any, shall be treated as....

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