9911796707
TMI Blog2024 (7) TMI 1245X X X X Extracts X X X X X X X X Extracts X X X X ..... sitional provisions, no tax was payable under GST Act, 2017 - HELD THAT:- If it is the case of the petitioner that the petitioner was liable to pay VAT for the works contract for the period prior to 01.07.2017, it was incumbant on the part of the petitioner to have explained that the tax liability was under VAT and not GST and that the petitioner has already discharged tax liability under VAT. If ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GSPJ6505F1ZF/2017-18. 3. The case of the petitioner is that although the petitioner has discharged the tax liability pursuant to the impugned order, the impugned demand, that was confirmed, is unsustainable as the most of the amounts, from which, the tax has been paid pertains to the VAT period and therefore, the tax was not payable under Section 142(11)(a) of the GST Act, 2017. 4. The learned cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the petitioner that no GST has to be paid for the work completed prior to 30.06.2017 and that even if the payment was made, subsequently as per the transitional provisions, no tax was payable under GST Act, 2017. 7. The learned Additional Government Pleader for the respondent, however, stated that the petitioner has discharged the tax liability under the provisions of the TNVAT Act, 2006 for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y under VAT. If there was any variance in the rate of tax, the tax can be either collected or refunded from/to the petitioner. 10. Under these circumstances, the impugned order is set aside and the case is remitted back to the respondent to pass fresh orders by allocating the amounts due payable by the petitioner from and out of the amounts deposited, under the VAT Act and under the GST Act. The p ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
