SURANA AND COMPANY Vs. UNION OF INDIA

JUDGEMENT

(1.) Since the present batch of writ petitions involve similar question of fact and law as well, they were clubbed together, heard together and are being disposed of by a common order.

(2.) The present batch of writ petitions have been preferred by the petitioners seeking a declaration that notification No.11/2017-Central Tax (Rate) dtd. 28/6/2017, as amended by notification No.03/2022-Central Tax (Rate) dtd. 13/7/2022 prescribing the rate of GST at 18% for works contract services, be declared inapplicable for the contracts which have been executed prior to 18/7/2022 and further the petitioners be declared entitled for refund of 6% of additional GST paid by them for the contract executed prior to 18/7/2022 from the respondent authorities on submission of valid proof thereof.

(3.) The petitioners company are involved in construction of road, bridges, tolls etc and were awarded works contracts at the different point of time. The main grievance of the petitioners is against the inaction on the part of the respondent State Authorities in not granting refund/ reimbursement of 6% additional GST liability imposed upon them w.e.f. 18/7/2022 on the works contract being executed by the petitioners, even though the contract between the parties was signed prior to 18/7/2022 and the tender was submitted and accepted by the respondent authorities with 12% rate of GST liability at the relevant point of time.