The matter is remitted back to the adjudicating authority to pass an appropriate order under Section 73 of the Act by affording an opportunity of hearing to the petitioner.

Since the petitioner was required to make a quote excluding the GST amount, this court is of the opinion that the petitioner cannot be mulcted with a liability of payment of GST. The respondent who is the ultimate beneficiary of the services performed by the petitioner has to pay the GST in respect of the work carried out. The writ petitions are, therefore, allowed. The impugned orders are set aside. There will be a direction to the respondents to consider the claim of the petitioner for the GST element as well and to take necessary steps for the release of the amounts due in accordance with the law.

Since GST is an indirect tax, the liability to pay the same falls upon the employer to the contract and accordingly there will be a direction to respondents to pay the GST component against the bills raised by the petitioner.

Goods and Service Taxes having been specifically exempted from adding in the rates quoted, the same cannot be made included in the subsequent clauses. GST being a tax to be suffered by the ultimate beneficiary, the Corporation for whom the work is done by the contractor has to remit the same.

This Writ Petition is filed for certified mandamus, to quash the cancellation order. This Court is allowing the writ petition and the respondent is directed to restore the petitioner’s GST registration number. After restoration, the petitioner is directed to file the returns and pay tax and penalty as per law.

Seeks to amend Notification No. 02/2017-Central Tax dated 19.06.2017

Seeks to appoint common adjudicating authority in respect of show cause notice issued in favour of M/s United Spirits Ltd.

Seeks to extend the due date for furnishing FORM GSTR-1 for April, May, June and July, 2023 for registered persons whose principal place of business is in the State of Manipur

Seeks to extend the due date for furnishing FORM GSTR-3B for April, May, June and July , 2023 for registered persons whose principal place of business is in the State of Manipur

Seeks to extend the due date for furnishing FORM GSTR-3B for quarter ending June, 2023 for registered persons whose principal place of business is in the State of Manipur

Seeks to extend the due date for furnishing FORM GSTR-7 for April, May, June and July , 2023 for registered persons whose principal place of business is in the State of Manipur

The grievance of the petitioners is for refusal on the part of respondent to accept and admit appeals sought to be filed by the petitioners under Section 107 of CGST Act. Merely because electronic portal does not make a provision for filing of an appeal against an intimation issued in Form DRC-05, the petitioners cannot be faulted and for such technical reason, it cannot be countenanced that a statutory right of appeal available to the petitioners is rendered otiose.