KAYAL CONSTRUCTION Vs. STATE OF WEST BENGAL

JUDGEMENT

(1.) The ambit of the writ petitions is limited. The petitioner participated in tender processes for similar works in all the four writ petitions and turned out to be the successful bidder. As per the relevant Clause of the general terms and conditions for e-tenders, which was treated to be a part of the tender document, the contractor/bidder was to bear Income Tax, VAT, Sales Tax, Royalty, Construction Workers' Welfare Cess and similar other statutory levy/cess. The petitioner contends that that the said rates were included in the schedule of the contract. It is argued that the rates were quoted by the petitioner and the other bidders as per the rates of taxes/cess payable on the date of the said contract. The schedules of rates were also given accordingly.

(2.) Subsequently, with the introduction of the Central Goods and Services Tax Act, 2017 (for short, 'the GST Act'), the entire tax regime changed. Hence, the petitioner was compelled to bear huge additional taxes which was beyond the contemplation of the contract between the parties and/or the tender.

(3.) The writ petitions have been filed for refund of the payments made by way of Goods and Services Tax (GST) by the petitioners in respect of the different work orders.