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TMI Blog2022 (10) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... urchasers as per the government orders - it is to be noted that the aforesaid Government orders are being applied consistently in the computation of liability in cases of contracts entered into prior to 01.07.2017. Admittedly, been no challenge to the aforesaid Government orders and in such circumstances, the same are liable to be applied to the instant transactions/contract without demur - Upon determination of the liability by the petitioner and the respondents conjointly and as above, any recovery affected from the petitioner contrary to the methodology set out under the aforesaid G.O.'s shall be refunded to the petitioner. The Writ Petitions are allowed. - W.P.Nos.30891, 30894 & 30897 of 2019 And WMP.Nos.30980, 30982 & 30985 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all be made good by the purchaser, in this case, the Highways and Public Works departments. 6. The turnover from contract was liable to VAT at the rate of @ 2% prior to 01.07.2017 and 12% post 01.07.2017 under the Goods and Services enactment. It is the petitioners case that the difference in tax liability must be met by the respective purchasers as per the government orders as aforesaid. 7.G.O.Ms.No.264 dated 15.09.2017 and G.O.Ms.No.296 dated 09.10.2017 refer to the methodology of computation in respect of contracts that were subsisting as on the date of interruption on GST. Thus, there is no doubt in my mind, and learned Additional Advocate General appearing for the learned Government Pleader for the Highways and Public Works Depar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmission of tenders, it shall be taken as the basis for estimating the value of subsumed tax. If, after negotiation, the contracted value is less than the bid value, the tax quoted shall be proportionately reduced to arrive at estimate of the value of subsumed tax. For instance, if the bid value was Rs.50 lakh and the break-up of tax is Central Excise Duty of Rs. 1 lakh and VAT or CGST of Rs.1 lakh, the corresponding subsumed tax as per his break up of taxes is Rs.2 lakh and after negotiation, the contracted value was reduced to Rs.48 lakh, the subsumed tax shall be taken as Rs.2 lakh x 48/50 = Rs. 1.92 lakh. b. In case, the break-up of taxes was not obtained or furnished in the bid document, the supplier may be asked to furnish break- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the purpose of determining the value of supply for payment to the supplier along with taxes under the GST laws. 11. In light of the aforesaid and seeing as the orders impugned in W.P.Nos.30891 30897 rejecting the request of the petitioner for application and adoption of the computational methodology of the aforesaid G.O.'s, the same are quashed. Mandamus as sought for in W.P.No.30894 of 2019 is issued. 12. The petitioner shall be called upon to appear before the respondent (Highways and PWD), and an order passed by them computing the tax liability in line with the aforesaid Government Orders. As regards the impleadment of the Central GST authority, the petitioner alleges that there have been coercive recovery effected of tax d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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