Neutral Citation No. - 2025:AHC-LKO:21474-DB Court No. - 2 Case :- WRIT TAX No. - 165 of 2024 Petitioner :- Shiv Contructions Parav Nawabganj, Gonda Thru. Partner Shushil Kumar Singh Respondent :- State Of U.P. Thru. Addl. Chief/ Prin. Secy, State Tax, Lucknow And Others Counsel for Petitioner :- Saurabh Shankar Srivastava,Mohammad Ehtesham Khan Counsel for Respondent :- C.S.C. Hon'ble Rajan Roy,J. Hon'ble Om Prakash Shukla,J. 1. Heard. 2. Relief Nos.1 and 2 have been not pressed. The only relief remains is Relief No.3. In a similar matter bearing Writ Tax No.42 of 2025, we had passed the following order on 31.01.2025:- "1. Heard. 2.The petitioner had undertaken some work for the official opposite parties. The petitioner is liable to realize and deposit GST @ 18 % in respect of such work with the GST Department, however, the official opposite parties have not yet released the GST amount, hence this petition. 3.At this stage, learned counsel for the petitioner says that he has already deposited the GST amount @ 12% but it was realizable and payable @ 18 %. This difference of 6% is not being paid by the official opposite parties. 4.In view of above, let the opposite party no. 2 get the facts verified in the light of the claim of the petitioner and a reasoned decision be taken in this regard, positively, within one month. 5.The writ petition is, accordingly, disposed of." 3. Petitioner's Counsel says that the matter be disposed of on the aforesaid terms. 4. Counsel for the State, Shri Aditya Tiwari has no objection to the disposal of this petition on the aforesaid terms. 5. Accordingly, we dispose of this petition in terms of the order quoted above meaning thereby, the opposite party No.2 herein shall get the facts verified in the light of the claim of the petitioner regarding payment of G.S.T. at an enhanced rate i.e. 18% instead of 12% and a reasoned decision shall be taken in this regard positively within one month. (Om Prakash Shukla, J.) (Rajan Roy, J.) Order Date :- 16.4.2025 -Piyush- Digitally signed by :- PIYUSH YADAV High Court of Judicature at Allahabad, Lucknow Bench Digitally signed by :- PIYUSH YADAV High Court of Judicature at Allahabad, Lucknow Bench