ORAL ORDER

The petitioner is before this court seeking the following prayers:

"(a) Issue a writ or such other order in the nature of Mandamus directing the Respondents to refund the differential GST amount paid by the petitioners for the works executed by each of the petitioners respectively, as per the representations dated 02.08.2022, 16.06.2023, 17.06.2023, 20.09.2023 and 30.09.2023 etc., given by the petitioners - contractors to respective respondent - employers (as per the abstract Annexed) and produced at Annexure - B to B4.

(b) Issue a writ or such other order directing the Respondent No.1 - State Govt, to issue a circular/policy to address the issue of payment of GST on works contract which are executed under VAT regime or under old schedule of rates wherein GST is not paid by the Respondent - employers but is levied and paid by the petitioner - contractors to the GST department.

(c) Pass such other orders as may be deemed appropriate under the circumstances of the case, in the ends of