(1.) This Writ Petition is filed by the petitioner, seeking a direction to the 1st to 6th respondents, to reimburse GST at 12% on the value of construction work done under the agreement dated 05.08.2017 entered into with the 5th respondent; and also direct the respondents not to deduct VAT amount of Rs.11,93,172/- and 1% of CGST and SGST while releasing the final bill in relation to the agreement dated 05.08.2017; and to direct refund of the VAT amount deducted to the petitioner along with 18% interest from the due date till the date of payment along with exemplary costs.
(2.) It is the case of the petitioner that the 5th respondent had floated a tender for civil construction work viz., (a) construction of office building over Rythu rest house; (b) construction of shops; (c) raising of compound wall; (d) maintenance of structure; (e) construction of covered shed and (f) laying of CC road and yard at market yard for the Agriculture Market Committee, Cherial, Siddipet District.
(3.) It is contended that, though the said tenders were called for in April, 2017 and the petitioner having participated therein and was declared as L1, the agreement awarding the contract to the petitioner was entered into on 05.08.2017. The value of the contract awarded under the agreement entered into with the petitioner for the above said work was for a sum of Rs.2,75,45,328.54 ps.