GST levy on works contracts referred for merits-based consideration with personal hearing and time-bound disposal

The High Court directed the Commissioner of Commercial Taxes to examine the association's grievance on GST levy on works contracts, as the representations had remained pending and the authority was the proper forum for consideration. The Commissioner was also required to grant a personal hearing before deciding the matter. The representation had to be disposed of on merits and in accordance with law within four weeks, resulting in a time-bound administrative consideration of the petitioner association's complaint.

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Issues: Whether the Commissioner of Commercial Taxes should be directed to consider the petitioner association's representation regarding the levy of GST on works contracts and pass orders on merits.

Analysis: The representations submitted by the association remained pending. The matter involved the proper implementation of the revised tax regime for works contracts, and the Commissioner of Commercial Taxes was the appropriate authority to examine the grievance and respond to it. The Court also noted the need to hear the association before taking a decision.

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

Final Conclusion: The petition was disposed of by issuing a time-bound direction for administrative consideration of the petitioner's grievance.

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