ORAL JUDGMENT

Date : 29-03-2023 The petitioner, by way of this writ petition, prays to direct the respondents to reimburse the difference amount of GST with respect to the work executed as per the terms of the agreement. The claim is made in terms of Clause 35 of the standard meeting document. The petitioner also has further prayed to pay interest on the entire amount of GST reimbursement to the petitioner alleging the same to be wrongfully withheld.

The respondents have filed their counter and pointed out that the claim has to be filed in a format as prescribed under the circular issued by the National Rural Infrastructure Development Agency dated 6th June 2018.

Learned counsel appearing for the respondents has invited attention of this Court to Clause VII of the said circular which reads as under: “vii. The key issue is to estimate the value of subsumed tax carefully and as accurately as possible. For this purpose, an indicative Excel format is annexed for guidance. Model calculations are also attached herewith and states may workout similarly for all the ongoing works. Excel sheet indicates various project components which attract various types of taxes including Ed, CST, VAT/WCT