9911796707
TMI Blog2025 (1) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... /2017-GST - HELD THAT:- This Court finds that the present writ petition has become infructuous, inasmuch as, there was no infirmity with the application of the CGST and SGST by the State respondents, while making deductions against the 2nd and 3rd running bills of the petitioner. It is needless to add that if the petitioner is of the view that he is entitled to some concession as per law, there is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... strict. Being the lowest bidder the petitioner s tender was accepted and he was allotted the contract work. The petitioner s grievance is that while the NIT had been issued at the time the Value Added Tax Act, 2003 (hereinafter referred to as the 2003 Act ) was in force, the petitioners 2nd and 3rd running bills have been released to the petitioner after making deductions, in terms of the Assam Go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i.e., WP(C) No.4201/2020 has been decided by this Court vide judgment and order dated 21.11.2023, wherein it has been held at Para 56 that in cases of work contracts which were partially executed on or before 30.06.2017, bills/invoices which were raised before the onset of the CGST and SGST, TDS would have to be made as per the provisions of the 2003 Act. On the other hand, if bills and invoices w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... become infructuous. However, he prays that the petitioner may be allowed to submit a representation to the authorities for taking the benefit of Section 64A of the Sales of Goods Act, 1930. 6. Ms. U. Das, learned counsel appearing for all the respondents, except respondent Nos. 3 4, submits that in view of the validity of Circular No. 3/2017-GST (Memo No. CT/GST-10/2017/194-A), issued by the Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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