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SHIBESH KUMAR DAS vs. JOINT COMMISSIONER, COMMERCIAL TAXES & STATE GST, COOCH BEHAR CHARGE & OTHERS
(Calcutta High Court)

Hon'ble Judges:

ANIRUDDHA ROY
Pet. Counsel
Jagriti Mishra
Raj Kumar Mitra
Mrinmayee Das
Res. Counsel
Pretom Das
Rima Sarkar
Debarshi Dhar

Petitioner / Applicant

SHIBESH KUMAR DAS
Respondent JOINT COMMISSIONER, COMMERCIAL TAXES & STATE GST, COOCH BEHAR CHARGE & OTHERS
Court Calcutta High Court
State

West Bengal

Date Sep 3, 2024
Order No.

WPA 1838 OF 2024

Citation

2024(9) TAXREPLY 10754
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ORDER

1. Affidavit-of-service, filed in Court today, is taken on record. 2. Mr. Jagriti Mishra, learned counsel appears for the petitioner. 3. Ms. Rima Sarkar, learned State counsel appears for the respondent nos. 1 to 3. 4. The rest of the respondents are not represented. 5. The petitioner has carried out certain infrastructural construction work under the Pradhan Mantri Gramin Sadak Yojna at the behest of the respondent nos. 4 to 6. At the relevant point of time when the petitioner has executed the work, the GST was charged @ 12% on the total value of the Work Order. 6. Subsequently, the GST authority fixed the GST to be payable @18% of the total value of the Work Order. The petitioner has already paid the GST being 12% of the total Work Order Value. Subsequently, the GST authority claims the additional 6%. The respondent nos. 4 to 6 have already raised the issue before the National Rural Infrastructure Development Agency (NRIDA) and the issue is pending. 7. Mean....

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