GST treatment of works contracts must be examined by the tax commissioner on a pending association representation.

Following the introduction of GST, the Court held that the petitioner association's grievance over the tax treatment of ongoing works contracts and the resulting burden should be examined by the Commissioner of Commercial Taxes, as the competent departmental authority. The pending representation required an administrative decision on merits, and the Court also noted the Government Order reducing GST on works contracts for Government work and providing for on-account payments pending guidelines. The Commissioner was therefore directed to consider and decide the representation in accordance with law within four weeks after giving the association an opportunity of personal hearing.

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Issues: Whether the Commissioner of Commercial Taxes should be directed to consider and decide the petitioner association's representation concerning the tax treatment of works contracts after the introduction of GST.

Analysis: The dispute arose from representations made by the association on the effect of the GST regime on ongoing works contracts and the manner in which the increased tax burden was to be addressed. Since the representations were pending and the issue required a competent departmental response, the Court held that the Commissioner of Commercial Taxes was the appropriate authority to examine the grievance. The Court also noticed the Government Order reducing GST on works contracts for Government work and directing on-account payments pending issuance of guidelines, which reinforced the need for an administrative decision on the representation.

Conclusion: The Commissioner of Commercial Taxes was directed to consider the representation on merits and in accordance with law within four weeks and to afford the petitioner association an opportunity of personal hearing.

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