9911796707
TMI Blog2021 (12) TMI 1143X X X X Extracts X X X X X X X X Extracts X X X X ..... of this order is produced before him. Petition disposed off. X X X X Extracts X X X X X X X X Extracts X X X X ..... five years constructed under PMGSY Package No.MP-32-MTN-54 vide Letter of Acceptance dated 15.11.2016 and work order dated 7.2.2017 (Annexure P-01) for a value of ₹ 169.42 lakhs. The petitioner had entered into contracts 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 payment of ₹ 13,80,802.00 towards GST on the work executed after 01.07.2017 from the respondents, which request was not considered by the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lled for excluding of GST and the amount of GST would be paid separately over the value of the executed work to the contractor, provided the contractor shall be registered and have the GST number and all other taxes, levies etc. will be liabilities of the contractor. Learned counsel for the petitioner further contended that considering the difficulties and ambiguity in respect of the payment of GST on the works contract executed prior to 01.07.2017 which continued post GST implementation, the Central Government, Ministry of Railway, even had considered the fact of over burden on the contractor and diligently passed order to make appropriate arrangements to bridge the gap between the existing tax liabilities and new GST liabilities, making ..... X X X X Extracts X X X X X X X X Extracts X X X X
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