Reimbursement of GST ——-The petitioner sought quashing of the impugned order dated 02.04.2019, passed by the opposite party No. 4; setting aside sub para 2 of paragraph 2 of the Government Order dated 08.11.2017 whereby a formula, with rate of VAT has been introduced. The counsel for the petitioner submitted that the respondents are the recipient of the service rendered by the petitioner-Company and they are liable to pay GST on Reverse Charge Basis. The State Counsel submitted that the amount claimed by the petitioner is disputed as after the calculation the amount which has been determined for refund to the petitioner is Rs.26,12,649/- for payment towards GST on the basis of Government Order dated 08.11.2017, for which the petitioner has a remedy under Clause 34 of the agreement which provides for arbitration for any of the dispute arising out of the agreement entered into between the parties. The court observed that if there is any dispute regarding refund of amount as claimed by the petitioner, the petitioner could raise its grievance before the Arbitrator as per Clause 34 of the agreement. Nothing has been pleaded or argued by the counsel for the petitioner to show that formula introduced by the Government Order violates the Section 142(10) of the Act 2017 in any manner.

Held that:- The Hon’ble High Court dismissed the petition, as the present writ petition is devoid of merits.