Pending GST representations and personal hearing directed before tax authority decides contract bill grievance in contempt proceedings.

Contempt petitions arising from alleged non-compliance over GST payment on contract bills were not pursued for punitive action. The Madras HC noted that the petitioners' representations were still pending and that the Commissioner of Commercial Taxes was the competent authority to consider them. To avoid further hardship, the Court directed the authority to examine the representations on merits, decide them in accordance with law within the time fixed, and afford a personal hearing to the authorised representative of the association.

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Issues: Whether the contempt petitions should be proceeded with for non-compliance, or disposed of by directing the competent authority to consider the petitioners' representations and pass orders after hearing the authorised representative.

Analysis: The grievance related to payment of GST on contract bills and the earlier representations were still pending consideration. The authority primarily competent to respond was the Commissioner of Commercial Taxes. In view of the sensitivity of the dispute and the need to avoid further hardship, the Court granted one more opportunity to the authority to examine the representations and decide the matter on merits and in accordance with law. The order also required an opportunity of personal hearing to the authorised representative of the association.

Conclusion: The contempt petitions were not carried forward for punitive action and were disposed of with a direction to the Commissioner of Commercial Taxes to decide the representations within the time fixed by the Court after hearing the petitioner association.

Final Conclusion: The proceedings ended with a time-bound direction to the competent tax authority to take a reasoned decision after personal hearing, thereby affording limited relief to the petitioners.

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