2019 (8) TMI 820 - HC - GST

Scope of the contract / Bid - Applicable rate of tax post GST - Validity of Government order - clarifications and procedural requirements about implementation of the new GST regime - Order of Single Member bench of HC challenged - HELD THAT - We are satisfied that no intereference is called for in the said order, by us in any manner, as apparently no cause of action has arisen to the petitioner / appellant. The existing Government Contractors have to follow the said GST procedures, which was stated in the said G.O.Ms.No.296 dated 09.10.2017. If any specific cause arises to the petitioner / appellant with regard to the illegal implementation of the provisions of the GST Act, the petitioner / appellant has departmental and appellate remedies in the said law itself for redressal of its grievances. This Court is not inclined to examine the academic questions at the instance of the appellant - The appeal is devoid of any merit and is liable to be dismissed - Appeal dismissed.

Summary

Issues Involved:
Interpretation of a Government Order related to GST implementation for existing contractors.

Analysis:
The appellant, M/s. The Indian Hume Pipe Co., Ltd., challenged a Government Order (G.O.) issued by the Finance Department of the Government of Tamil Nadu regarding clarifications and procedural requirements for implementing the new GST regime. The appellant sought interference in the G.O. through an intra Court appeal after the learned Single Judge's refusal to do so. The learned Single Judge's order emphasized that the G.O. was issued to address difficulties in implementing the GST regime, specifically for existing contractors who had agreements predating the GST implementation. The G.O. directed the respondent Board to negotiate with existing contractors before entering into supplemental agreements, providing an opportunity for objections to be raised. The High Court, after hearing both parties, found no cause of action for interference in the G.O. The Court highlighted that existing Government Contractors must adhere to the GST procedures outlined in the G.O. dated 09.10.2017. The judgment emphasized that if the appellant faced specific issues regarding the illegal implementation of GST provisions, they had departmental and appellate remedies available for redressal. The Court declined to entertain academic questions raised by the appellant and dismissed the appeal as lacking merit, without imposing any costs.