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2019 (9) TMI 233 - HC - GSTRate of GST - contract for auctioning of Ash Pond for collection and sale of cenosphere at NTPC Vindhyachal - contention of the petitioner is that he was depositing GST as per 18% in terms of the award of contract - HELD THAT - It would be appropriate to dispose of the writ petition with a direction to petitioner to deposit GST in the matter of contract for auctioning of Ash Pond for collection and sale of cenosphere at NTPC Vindhyachal at the rate of 5% as per government notification subject to furnishing the surety for remaining 13% GST, subject to decision taken by the respondents deciding the representation. The respondents shall take decision on the representation within a period of one month from the date of communication of this order on consideration of the government notification - Petition disposed off.
Issues:
Interpretation of government notification on GST rate for a contract awarded to the petitioner. Analysis: The petitioner was awarded a contract for auctioning at NTPC Vindhyachal, with a dispute arising over the GST rate. The petitioner claimed to have been depositing GST at 18% as per the contract, but a government notification reduced the rate to 5%. The petitioner sought relief from coercive action by the respondents until a decision was made on the representation submitted regarding the GST rate discrepancy. The High Court, after hearing the petitioner's counsel, decided not to issue notice to the other side but directed the petitioner to deposit GST at the rate of 5% in accordance with the government notification. The court also required the petitioner to furnish surety for the remaining 13% GST pending the decision on the representation by the respondents. The respondents were instructed to make a decision on the representation within one month, considering the government notification. The petitioner was granted the liberty to challenge any adverse decision in a higher forum. Coercive actions against the petitioner were prohibited until a decision was made by the NTPC Management and Finance Department, provided the petitioner complied with the court's conditions. In conclusion, the writ petition was disposed of with the mentioned observations and directions. The court emphasized the importance of compliance with the government notification on GST rates and the need for a prompt decision by the respondents on the petitioner's representation to resolve the contractual dispute effectively.
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