Case Law Details
CG Associates Vs State of Chhattisgarh (Chhattisgarh High Court)
Water Resources Department ordered to consider assessee’s representation for refund of additional GST
The Hon’ble Chhattisgarh High Court in the matter of M/s CG Associates v. State of Chhattisgarh & Ors. [Writ Petition (T) No. 288 of 2022 dated January 5, 2023] has directed the Water Resources Department to take into consideration the Representation filed by the CG Associates w.r.t the refund of the additional amount of Goods and Service Tax (“GST”) paid by the CG Associates due to the change in the rate of taxes.
Facts:
M/s CG Associates (“the Petitioner”) filed writ petition seeking the reimbursement of the additional tax from the Water Resources Department (“the Department”). The Petitioner contended that a work order was issued by the Department dated April 25, 2022, wherein the rate of GST payable was 12%. However, on July 18, 2022 the rate of the GST was enhanced from 12% to 18% because of which Petitioner had to pay the GST at the enhanced rate.
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