Case Law Details
D.A. Enterprises Vs State of Chhattisgarh (Chhattisgarh High Court)
1. Aggrieved by the order (Annexure P/1) dated 27.08.2020, the present writ petition has been filed.
2. Present is a second around of litigation. The earlier around of litigation was WPT No. 41 of 2020 decided 25.06.2020.
3. Vide the said order, this Court had directed the petitioner to approach the respondent No. 2 by way of a representation and the respondent No. 2 in-turn to take a decision on the representation that the Petitioner has made for refund of the additional tax burden suffered by the petitioner in the light of introduction of the GST regime w.e.f. 1st July, 2017 onwards.
4. The facts in brief is that the petitioner who is otherwise a Contractor taking contracts of civil natures with the respondents, one such NIT was floated by the respondents-Department on 02.02.2017 for different works. The petitioner was found the successful bidder for Nine such work published in the NIT. Nine separate work Orders were issued on 14.06.2017. Nine separate work agreements were executed on the same day i.e. on 14.06.2017.
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