2018 (9) TMI 544 - HC - GST

Rate of tax - Held that - By considering the fact that the petitioner has raised an issue with regard to the Chapter Heading in consonance with the work executed by him, certainly, it is for the authorities concerned to clarify the same as, at this stage, this Court, is not inclined to go into such issue and express any view - Petition disposed off.

Summary

Issues: Challenge to calculation of Top Sheet under GST, Clarification on Chapter Heading, Representation before concerned Official

Challenge to calculation of Top Sheet under GST:
The petitioner challenged the calculation of the Top Sheet regarding their bill dated 23.03.2018, stating that it did not reflect the actual tax paid under GST. The petitioner argued that the Chapter Heading referred to in the Top Sheet related to General Construction Services, which they believed did not apply to them. A representation seeking clarification was made to the fifth respondent on 14.06.2018, which had not been considered yet. The petitioner's counsel raised various grounds questioning the merits of the clarification sought.

Clarification on Chapter Heading:
The standing counsel for respondents 1 to 5 argued that as per the letter of acceptance dated 31.07.2017, the petitioner was obligated to pay GST applicable from 01.07.2017 under the GST Act 2017. They advised the petitioner to address any clarification regarding the tax rate directly to the Senior Divisional Engineer, West, Chennai Division, who prepared the Top Sheet. The court refrained from expressing any view on the merits of the contentions raised by the petitioner and emphasized that it was for the authorities to clarify the Chapter Heading issue in line with the work executed by the petitioner.

Representation before concerned Official:
The court disposed of the writ petition by granting the petitioner liberty to submit a fresh representation before the Senior Divisional Engineer, Chennai Division (West) within seven days. The Senior Divisional Engineer was directed to consider the representation and provide appropriate orders or communication on merits within two weeks of receiving the representation. No costs were awarded, and connected miscellaneous petitions were closed as a result of the judgment.