MS SKG INFRATECH PVT LTD vs STATE OF HARYANA AND OTHERS

CWP-5903-2026 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 117 CWP-5903-2026 Date of Decision: 20.05.2026 M/s SKG Infratech Pvt. Ltd. …Petitioner Versus State of Haryana and others …Respondents CORAM: HON’BLE MR. JUSTICE JAGMOHAN BANSAL Present: - Mr. Ankit Midha, Advocate for the petitioner Mr. Akshit Pathania, Assistant Advocate General, Haryana Mr. Harmanjot Singh Gill, Advocate for respondent Nos.2 to 9 *** JAGMOHAN BANSAL, J. (Oral) 1. The petitioner through instant petition under Articles 226/227 of the Constitution of India is seeking direction to respondents to make additional payment on account of impact of increased rate of GST from 12% to 18% for the period from 01.01.2022 to 17.07.2022. 2. As per petition, ‘Works Contract’ services rendered to Government authority and Government entity were subjected to GST @12%. The petitioner executed public works for HSVP which is a Government authority. The Union Government vide notifications No.22/2021-CT(R) dated 31.12.2021 read with Notification No.3/2022 CT(R) dated 13.07.2020 increased rate of tax from 12% to 18%. The Government of Haryana, Department of Finance vide letter dated 01.02.2023 allowed additional payme