GST on Works Contract Services --- –--The petitioners sought a direction that notification No. 11/2017- CT (Rate) dated 28.06.2017, as amended by notification No. 03/2022-CT (Rate) dated 13.07.2022 prescribing the rate of GST at 18% for works contract services, be declared inapplicable for the contracts which have been executed prior to 18.07.2022. The counsel for the petitioners submitted that the actions and inactions on the part of the respondents are wholly unreasonable, illegal, arbitrary and violative of fundamental rights of the petitioners. The Court relied the matter of M/s D.A. Enterprises and observed that the documents submitted by the petitioners postulate that some of the departments of the State Government of Chhattisgarh have accepted such claim of the contractors where certain additional burden of money was incurred upon them after coming into force of the GST. It would be just and expedient in the interest of justice to direct the petitioners to follow the process, as has been directed in the decision.

Held that:- The Hon’ble High Court directed that the petitioners shall make a fresh claim before the respondent authorities agitating their grievance and upon such claim being made, the respondent authorities shall proceed ahead with the necessary scrutiny and enquiry and thereafter if the petitioners are found entitled to be reimbursed the additional tax liability incurred upon them, they will suitably be reimbursed. Let the whole exercise be done within a period of 4 months.