Case Law Details
Hriday Kumar Das Vs State of West Bengal & Ors. (Calcutta High Court)
In a recent judgment by the Calcutta High Court, a writ petition filed by Hriday Kumar Das against the State of West Bengal and others has been considered. The petition revolves around the issue of additional tax liability for executing existing government contracts, both pre-GST and post-GST, without updating the Schedule of Rates (SOR) to incorporate applicable GST. The petitioner seeks relief in neutralizing the unforeseen tax burden on government contracts and updating the State SOR to include GST where West Bengal VAT is no longer applicable.
Key Points of the Judgment:
1. Representation Allowed: The court disposed of the writ petition, granting the petitioner the liberty to file a representation before the Additional Chief Secretary, Finance Department, Government of West Bengal, within four weeks. This representation should address the concerns raised in the petition, particularly related to additional tax liabilities and updating the State SOR.
2. Time Frame for Decision: The Additional Chief Secretary, Finance Department, is required to make a final decision within four months from the date of receiving the representation. The decision should be reached after consultation with all relevant departments.
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