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2021 (7) TMI 384

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..... of the petitioner within a period of three months from the date copy of this order is produced before him. Writ petition disposed off. - WP-10282-2021 - - - Dated:- 23-6-2021 - Mohammad Rafiq Chief Justice And Vijay Kumar Shukla Judge For the Petitioner : Mr. Atul Kumar Jain, Advocate For the Respondents/State : Mr. Bramhadatt Singh, Government Advocate ORDER This writ petition has been filed by M/s. Arun Construction Company, Rewa, through its Partner- Mr. Pushpendra Tiwari, seeking the following reliefs: 7.1 This Hon'ble Court may kindly be pleased issue Writ in the nature of Certiorari setting aside the Order Impugned dated 20.12.2020. 7.2 This Hon'ble Court may be pleased to issue Writ in the nat .....

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..... various contracts for construction of PMGSY Road prior to enactment of Goods and Service Tax Act, 2017 (GST), which was enforced w.e.f. 01.07.2017. Prior to enforcement of GST, the petitioner had been paying tax levied under the VAT regime, but after enactment of GST, the petitioner has been subjected to payment of GST, which has caused additional burden on the petitioner. Consequently, the petitioner requested for GST payment on the amount of work executed after 01.07.2017 from the respondents, which request was turned down by the respondent No.6- General Manager, M.P. Rural Road Development Authority, Waidhan, District Singrauli (M.P.) vide impugned order dated 20.12.2020 on the ground that there is no provision in the agreement. Mr .....

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..... act separately over the amount of work executed, unlike existing contracts pre-GST enforcement. It has been further provided in the said order that on all the tenders invited in future, the proposed amount/cost shall be exclusive of GST. At the time of bill payment of the Contractor, the GST as per applicable rates shall be separately paid to the Contractor provided the Contractor shall be registered and have the GST number. Other than GST, the remaining all the taxes, octroi, levy, fees etc. shall be payable by the Contractor and the Contractor shall have to include the same in his financial offer. The Urban Administration Development Department, Government of Madhya Pradesh has passed the order dated 14.11.2017, whereby it has been stat .....

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..... e also issued notifications dated 16.08.2017 and 07.12.2017 respectively and introduced different mechanism to deal with such works contracts, which are though executed pre-GST regime but were continued thereafter to accommodate the contractors, saving them from over burdened taxes and double jeopardies. Learned counsel for the petitioner submitted that petitioner in this respect has submitted a detailed representation dated 28.02.2021 to the respondents, namely, (i) Chief Secretary, State of M.P., Mantralaya, Vallabh Bhawan, Bhopal; (ii) Principal Secretary, General Administrative Department, State of M.P., Bhopal (iii) Principal Secretary, Commercial Tax Department, State of M.P., Bhopal; (iv) Commissioner, M.P. State Goods and Service .....

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