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TMI Blog2023 (9) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... he Schedule of Rates (SOR) incorporating the applicable GST - to neutralize the impact of unforeseen additional tax burden on Government contracts since the introduction of GST w.e.f. 1st July, 2017 for ongoing contract - HELD THAT:- The impugned order of the appellate authority dismissing the appeal of the petitioner purely on technical ground of delay of four days without going into the merit o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it petition has been filed for the relief by way of direction upon the respondents authority concerned to bear the additional tax liability for execution of subsisting Government contracts either awarded in the pre-GST regime or in the post GST regime without updating the Schedule of Rates (SOR) incorporating the applicable GST while preparing Bill of Quantities (BOQ) for inviting the bids. The pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ary, Finance Department shall take a final decision within four months from the date of receipt of such representation after consulting with all other relevant departments concerned. Needless to mention that such representations shall be considered and final decision will be taken up by the Additional Secretary, after giving opportunity of hearing to the petitioner or its authorized representat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ur days. Considering the facts and circumstances of this case the aforesaid impugned order of the appellate authority dismissing the appeal of the petitioner purely on technical ground of delay of four days without going into the merit of the appeal in question, the same is set aside and the matter is remanded back to the appellate authority concerned to consider and dispose of the aforesaid ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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