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HCC-CPL vs. THE UNION OF INDIA AND OTHERS
(Gauhati High Court)

Hon'ble Judges:

DEVASHIS BARUAH
Pet. Counsel
D Mozumder
Res. Counsel
---

Petitioner / Applicant

HCC-CPL
Respondent THE UNION OF INDIA AND OTHERS
Court Gauhati High Court
State

Assam

Date Jun 26, 2023
Order No.

WP(C)/2683/2021

Citation

2023(6) TAXREPLY 7529
Original Order
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ORDER

JUDGMENT AND ORDER(CAV) Heard Mr. D. Mazumdar, the learned Senior Counsel assisted by Mr. B.D. Deka, the learned counsel for the Petitioner and Mr. G. Goswami, the learned Standing Counsel appearing on behalf of the NF Railway as well as Mr. S.C. Keyal, the learned counsel appearing on behalf of the GST Department. 2. The issue involved in the instant writ petition is as to whether the Petitioner would be entitled to the reimbursement of the GST on the differential amount of price variation on steel. 3. The facts involved in the instant case is that the Petitioner which is a joint venture participated in the tender process for construction of a Single Line BG Tunnel No. 12 from CH. 105840.00 to 115391.00 at CH. 112623 and Adit-2 at CH. 115391 between Tupul -- Imphal in connection with a construction of a new railway line project from Jiribam to Tupul. The Petitioner having emerged as a successful tenderer was awarded the contract vide a letter of acceptance issued by the....

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