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2021 (2) TMI 694

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..... ingh, Advocate F or the Respondent : Sh. Vishal Sharma, ASGI ORDER 1. Heard Sh. Pranav Kohli, learned senior counsel assisted by Sh. Arun Dev Singh, learned counsel for the petitioner. Sh. Vishal Sharma, learned ASGI has accepted notice on behalf of the respondents. 2. The petitioner is a contractor and was awarded a work contract on 14.10.2017. On the said work contract, the petitioner paid G .....

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..... 4. Sh. Vishal Sharma, learned ASGI submits that under the contract, the petitioner is liable to pay the whole amount as per the contract including GST @ 18%. 5. Sh. Kohli submits that while submitting the tender, the petitioner had included GST @ 12%. According to Sh. Vishal Sharma, ASGI, the tenders included the taxes prevalent which at the relevant time were the rate at 18% and therefore it may .....

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