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TMI Blog2018 (12) TMI 1999X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner and the Public Works Department. It is not disputed by learned counsel for the petitioner that there exists dispute resolution mechanism in the agreements. In view whereof instead of dwelling on the matter as to whether the department should or should not enter into supplementary agreement or to make existing works contract as GST neutral, the petitioner is relegated to seek redressal as per mechanism provided in the agreement. In case if such a dispute is raised, it is expected of the authorities concerned to address the issue objectively and expeditiously, preferably within three months from the date of communication of the order. Petition disposed off. - Sanjay Yadav And Vivek Agarwal JJ. For The Petitioner : Munna Lal Swarnakar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 46 of Central Goods and Services Act, 2017 which mandates that where a registered person fails to furnish a return under Section 39 or Section 44 or Section 45, a notice shall be issued requiring him to furnish such return within fifteen days in such form and manner as may be prescribed. Vide these notices action under Section 62 read with section 29 is contemplated. Contentions of the petitioner is that because of in-action/in-decision of the respondents Public Works Department the petitioner is subjected to said notices. It is urged that the agreements were executed prior to the commencement of GST which came in existence with effect from 1.7.2017. It is contended that the petitioner is unable to file the GST return because before GST reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in Law. It is urged that though the petitioner is paying GST upon the construction materials during the currency of Works Contract and thereby earning input tax credit (ITC) but is unable to adjust the ITC with the liability as they are not getting GST from the department. In these factual background the petitioner seeks the directions, quoted supra. Careful reading of the grievance raised by the petitioner reveals that the same emanates from the agreement entered into between the petitioner and the Public Works Department. It is not disputed by learned counsel for the petitioner that there exists dispute resolution mechanism in the agreements. In view whereof instead of dwelling on the matter as to whether the department should or should ..... X X X X Extracts X X X X X X X X Extracts X X X X
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