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TMI Blog2017 (12) TMI 515X X X X Extracts X X X X X X X X Extracts X X X X ..... e Commissioner of Commercial Taxes shall give a reply. Because all other authorities are the department of Highways and National Highways etc., who would not be in a position to specifically address the issue pointed out by the petitioner. There will be a direction to the Commissioner of Commercial Taxes to consider the representations given by the petitioner/Association and pass orders on merits and in accordance with law - petition disposed off. - W.P.No.26222 of 2017 And W.M.P.No.27871 of 2017 - - - Dated:- 10-10-2017 - MR. T. S. SIVAGNANAM, J. For The Petitioner : Mr.S.Doraisamy For The Respondents : Mr.K.Venkatesh Government Advocate ORDER Heard Mr.S.Doraisamy, learned counsel for the petitioner and Mr.R.Raj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agreements were executed prior to 01.07.2017, GST cannot be imposed and 2% VAT alone is applicable. 4. Alternatively, the petitioner/Association stated that if the petitioners are compelled to pay anything over and above 2%, the respondents, in addition to the value of the work done, has to remit the GST as per the notification, since the representations submitted by the petitioner/Association have not been considered and no orders were passed. 5. When the case came up for hearing, the petitioner was directed to implead the Secretary to Government, Commercial Taxes Department and the Commissioner of Commercial Taxes. Accordingly, an application was filed to implead and the same was ordered today. 6. Mr.K.Venkatesh, learned Governm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s held on 20th August 2017 and 9th September 2017. Consequently, the GST on works contracts for Government work is being reduced to 12 percent. This move more or less balances the taxes on works contracts in the pre GST and post GST regime. 6. Pending notification of guidelines in the matter, the Government now direct that all departments and procuring entitles shall made 'on account' payment of bills presented by contractors, restricting the payments to the value due as per existing contract agreements. Any difference on account of final payment due based on the guidelines to be issued and the 'on account' payment made as above may be adjusted from out of the 5 percent amount retained with procuring entity. The paymen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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