9911796707
TMI Blog2023 (9) TMI 1237X X X X Extracts X X X X X X X X Extracts X X X X ..... oads in Zone-9, Dn-109, 118, 119 and 123 (Package -13) and Zone -10, Dn -127, 129, 131 to 135 (Package 11), for the construction of Integrated Storm Water Drain in Padikuppam water shed of Cooum Basin (Package-18) and for the construction of Integrated Storm Water Drain in Manapakkam water shed of Adyar Basin (Package-34) awarded by the first respondent, along with applicable interest @ 18 percentage p.a. under Sec 50 of CGST Act 2017 to the Petitioner. The 1st respondent is directed to consider the representation of the petitioner dated 24.11.2020, on its own merits and pass appropriate orders in accordance with law, including the relevant Government orders after granting the petitioner reasonable opportunity within a period of four (4) we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f roads in Zone-9 (Package 13) and Zone-10 (Package 11) respectively. 3. The above said work was awarded to the Petitioner during the erstwhile Service Tax regime i.e. prior to 01.07.2017. Further, it was submitted by the petitioner that during erstwhile regime of the Service Tax, they were not discharging their Service Tax liability on the above work as the petitioner was exempted vide Serial No.13 (a) of Service tax Notification No. 25/2012 S.T dated 20.06.2012. Therefore, the price was quoted by the Petitioner for the subject work without taking into account any liability towards Service Tax. 4. It was submitted by the petitioner that subsequent to the introduction of the Goods and Services Tax Act, with effect from 01.07.2017, number of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall be borne by the first Respondent, being the service recipient, the Petitioner vide letter dated 24.11.2020 requested the first Respondent to reimburse the GST along with interest. It was submitted by the petitioner that the first Respondent has neither reimbursed GST component nor replied to the said letter till date. The petitioner is faced with threat of recovery by the second respondent of the GST liability in respect of the subject works contracts undertaken by the Petitioner for the first respondent. 7. It is in these circumstances, the petitioner had filed the present writ petitions to direct the first Respondent to consider the representation of the Petitioner dated 24.11.2020 and also direct the first respondent to reimburse GS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... government therefore will notify detailed guidelines for evaluating net change in tax liability on contracts for the purpose of payments to be made to contractors and entering in to supplementary agreements. - The Public Works Department and Highways Department are in the process of revising schedule of rates to separate out taxes subsumed under the new GST regime from the schedule of rates. - In order to prevent bills of existing contractors being held up ostensibly due to lack of clarity on treatment of GST, it is directed that all departments and procuring entities shall make on account payment of bills presented by the contractors restricting payment to the value due as per existing contract agreement. - The payment of final bill in ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d tax shall be arrived as per normal procedure. The difference between the departmental estimates arrived using earlier SOR with taxes would constitute the value of subsumed tax in the value of work. - The value of subsumed tax may finally be arrived at values estimated in (a) or (b) or (c) whichever is higher. 9. In these circumstances, 1st respondent is directed to consider the representation of the petitioner dated 24.11.2020, on its own merits and pass appropriate orders in accordance with law, including the relevant Government orders after granting the petitioner reasonable opportunity within a period of four (4) weeks from the date of receipt of a copy of this order. The Writ Petitions stands disposed of. No costs. Consequently, conne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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