Works contractor directed to make fresh claim reflecting excess tax paid post introduction of GST

Surana And Company Vs Union of India (Chhattisgarh High Court) Chhattisgarh High Court directed works contractor involved in construction of road, bridges, tolls, etc. to make fresh claim showing difference of tax liability that was incurred at the time of submission of bids and excess tax paid in light of introduction of GST levying higher tax on works contract services. Facts- The present batch of writ petitions have been preferred by the petitioners seeking a declaration that notification No.11/2017-Central Tax (Rate) dated 28.06.2017, as amended by notification No.03/2022-Central Tax (Rate...