Refund — Section 54 of the CGST Act, 2017— Contempt-- The petitioner preferred writ for refund of admissible amount of GST within stipulated time. He was awarded certain contracts. The work contract is treated as composite supply of service under the Act and is taxable depending on the nature of the work contract. The petitioner would be liable to pay 12% tax towards work contract services, in terms of notification dated 22.8.2017. The applicant approached Court and directions have been issued for refund but till date the entire payment has not been ensured. The petitioner submitted that the respondent has committed civil contempt liable for punishment under Section 12 of the Contempt of Courts Act, 1971.
Held that:- The Hon’ble High Court observed that pima facie a case of contempt has been made out. However, one more opportunity is afforded to the opposite parties to comply with the aforesaid order of the Court within two months.—Maa Vindhya Vasini Constructions Vs Sujit Kumar, Cheif Executive Officer And 3 Others  25 TAXLOK.COM 053 (Allahabad)