9911796707
TMI Blog2020 (4) TMI 729X X X X Extracts X X X X X X X X Extracts X X X X ..... hat under such circumstances, the Commissioner of Taxes, Assam will decide the exact liability of the petitioner to pay tax by referring to the said Circular No.3/2017-GST dated 24.08.2017 so that the petitioner can pay tax as liable to be paid by him either under the rate fixed under the VAT regime or under the GST regime, as the case may be - the matter is remanded to the Commissioner of Taxes, Assam for determination of tax liability of the petitioner which may be decided on the basis of the Circular dated 24.08.2017 and the petitioner will accordingly deposit the determined tax amount. Petition allowed by way of remand. - Case No. : WP(C) 3197/2019 - - - Dated:- 12-3-2020 - Honourable Mr. Justice N. Kotiswar Singh For the Pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner had successfully executed the work during the VAT regime, he would be entitled to pay only 5% VAT liability and not 12% under the GST regime which came into operation on implementation of the Goods and Services Act, 2017 with effect from 01.07.2017. 6. Since the petitioner is of the opinion that the petitioner would be liable to pay tax under the VAT regime and not under the GST regime, the petitioner sought clarification from the Commissioner of Taxes, Assam by submitting a representation on 05.02.2019 to allow him to pay 5% VAT/tax liability on the works contract. The said representation, however, was disposed of by the Commissioner of Taxes, Assam by merely mentioning the provisions of law and not really deciding as to wheth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the GST regime, as the case may be. 10. Accordingly, the matter is remanded to the Commissioner of Taxes, Assam for determination of tax liability of the petitioner which may be decided on the basis of the Circular dated 24.08.2017 and the petitioner will accordingly deposit the determined tax amount. However, it goes without saying that if the petitioner is aggrieved by such determination of tax liability, the petitioner will be at liberty to approach appropriate forum including the High Court as per law for redressal of his grievances. 11. The petitioner will submit a detail application with all supporting documents before the Commissioner of Taxes, Assam within a period of two weeks from the date of receipt of a certified copy ..... X X X X Extracts X X X X X X X X Extracts X X X X
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