Additional Liability due to increase in tax rate ------The petitioner Counsel submitted that when the Work Order dated 25.4.2022 was issued, the GST payable at that point of time was 12%, whereas subsequently from 18.7.2022 the rate has been enhanced to 18% and in the process the Petitioner has incurred certain additional liability towards the payment of GST. The Department has itself on 30.9.2022 has amended the terms and conditions of the Contract, to the effect that, if any other new tax or levy or cess is imposed by statute or any deviation in the existing royalty/tax/levy/GST, shall be treated as new tax and the Contractor there upon necessarily and properly paying such new taxes. The Engineer in Charge shall reimburse the amount of such new tax on submission of proof of such payments of tax. The Petitioner Firm has filed a detailed representation before the Respondents on 6.11.2022.

Held that:- The Hon’ble High Court directed the Respondent to consider and decide the representation filed by the Petitioner on 6.11.2022, within a period of 90 days. While deciding the representation, the Respondent Authorities shall take into consideration the Order dated 30.9.2022 whereby Clause 2.17.1 stood amended. In addition, the Petitioner would also be at liberty to make a fresh representation along with the supporting documents. Subject to the representation being decided favourably, the Respondents shall also take steps for reimbursing the amount forthwith.