JUDGMENT

C.A.V. on 26.04.2023 Pronounced on 26/07/2023

Heard learned counsel for the parties.

2. Since issue is common in all these writ applications and pertains to the same Assessee; as such, all are heard together and disposed of by this common judgment.

In all these writ applications the petitioner has prayed for following reliefs: (a) For issuance of an appropriate writ, order or direction,

declaring the action of the Respondent in withholding amount of GST impact while paying bills from the month of September, 2019, as manifestly arbitrary, violative of the doctrine of promissory estoppel and contrary to Article 14 of the Constitution of India;

(b) For issuance of an appropriate writ, order or direction, declaring that being satisfied and in view of introduction of GST during the continuance of the ongoing Contract, the liability to pay GST shall be that of the Respondents in terms of the amended work order incorporating the impact of GST and as such, the Respondents be directed to forthwith pay withheld amount from various bills of the petitioner since September, 2019. (c)

For issuance of an appropriate writ, order or direction, holding and